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Cone Corporation is in the process of preparing its December 31, 2021, balance sheet. There are some questions as to the proper classification of the following items: a. $56,000 in cash restricted in a savings account to pay bonds payable. The bonds mature in 2025. b. Prepaid rent of $30,000, covering the period January 1, 2022, through December 31, 2023. c. Notes payable of $212,000. The notes are payable in annual installments of $26,000 each, with the first installment payable on March 1, 2022. d. Accrued interest payable of $18,000 related to the notes payable. e. Investment in equity securities of other corporations, $92,000. Cone intends to sell one-half of the securities in 2022. Required: Prepare the asset and liability sections of a classified balance sheet to show how each of the above items should be reported. CONE CORPORATION Balance Sheet (Partial) At December 31, 2021