Part Two. Using the following accounts, prepare a classified balance sheet for J & M Auto Repair, on December 31, 2016. (30 points) Cash 10,000 N/P (due in 6 months) 50,000 Short-term investments 40,000 A/P 20,000 N/R (due in 10 months) 30,000 Salaries Payable 10,000 A/R 20,000 Mortgage Pay (due in 7 yrs.) 90,000 Merchandise Inventory 70,000 Common Stock 260,000 Land 90,000 Retained Earnings 60,000 Land held for future use 80,000 Building 100,000 20,000 Accum. Depr-Building Trademark 70,000