PIPERS PLUMBING Adjusted Trial Balance December 31, 2021 Accounts Debit Credit Cash $ Accounts Receivable 48,550 21,150 1,000 29,000 Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue 13,200 4,600 6,700 2,300 29,500 9,150 Common Stock Retained Earnings Dividends 2,300 84,300 Service Revenue Salaries Expense Utilities Expense Supplies Expense Depreciation Expense Totals 32,300 6,700 2,150 6,600 149,750 $ $ 149,750 8-b. Prepare a classified balance sheet for the year ended December 31, 2021. (Amounts to be deducted should be indie minus sign.) PIPERS PLUMBING Balance Sheet December 31, 2021 Assets Liabilities Current Assets Supplies Cash Accounts Receivable Current Liabilities 1,000 Accounts Payable Utilities Payable 4,600 6.700 11,300 Total current assets Long-term Assets Equipment 1.000 Total Current Liabilities Stockholder's Equity 29,000 Common Stock Retained Earnings 29,500 43,400 Total Stockholder's Equity 30,000 Total Liabilities and Stockholders' Equity 72,900 84,200 Total Assets $