P4-2B. Preparing a Classified Balance Sheet The following financial data for the St. Joseph Corporation was collected as of December 31. All accounts have normal balances. Accounts receivable. Accounts payable. Prepaid insurance. Common stock Retained earnings $203,400 36,800 Furniture and equipment....... Cash...... $196,000 92,800 900 Accumulated Depreciation- 410,000 furniture and equipment. 77,600 ? Inventory. 175,000 lund