Part V (19 points) The following items are taken from the adjusted trial balance of Martel Vineyards, Inc. on December 31, 2018, the end of Martel's first year in business. All accounts have a normal balance. Accounts Payable Accounts Receivable Accumulated Depreciation - Building Accumulated Depreciation - Equipment Building Cash Common Stock Depreciation Expense Dividends Declared Equipment Insurance Expense Interest Expense S 4,000 7,000 1,000 25,000 15,000 27,500 3,000 10,000 4,200 1,500 Mortgage Payable ($5,000 payable in 2019) Prepaid Expense Service Revenue 25,000 2.300 26.000 3,000 2.500 Unearned Revenue Prepare a classified balance sheet in proper accounting form for the year ended December 31 2018. Use the worksheet provided on the facing page equired: 8