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Catena's Marketing Company has the following adjusted trial balance at December 31, 2021. No dividends were declared. However, 360 shares issued at the end of the year for $3,600 are included below: Credit Debit $ 2,100 2,800 160 2,2 3,400 16,190 Cash Accounts receivable Interest receivable Prepaid insurance Notes receivable long-term) Equipment Accumulated depreciation Accounts payable Accrued expenses payable Income taxes payable Deferred ront revenue Contributed capital (720 shares) Retained earnings Sales revenue Interest revenue Rent revenue Wages expense Depreciation expense Utilities expense Insurance expense Rent expense Income tax expense Total $ 3,600 3.ee 4,220 3.ee 800 4,300 2,360 40,9ee 160 1,180 20,100 2,100 440 1.050 9,600 3,380 363, 440 $63,440 Prepare a classified statement of financial position at December 31, 2021. CATENA'S MARKETING COMPANY Statement of Financial Position At December 31, 2021 Assets Current assets: Cash Interest receivable Prepaid insurance Accounts receivable 0 Total current assets Equipment $ 0 Total assets Liabilities Current liabilities: Current liabilities: 0 Total current liabilities Shareholders' equity 0 Total shareholders' equity Total liabilities and shareholders' equity $ 0