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Part Three. Using the following accounts, prepare a classified balance sheet for J&M Auto Repair, on December 31, 2016. (35 points) Cash Short-term investments N/R (due in 10 months) A/R Merchandise Inventory Land Land held for future use Building Accum. Depr-Building Trademark 10,000 40,000 30,000 20,000 70,000 90,000 80,000 100.000 20,000 70,000 N/P (due in 6 months) 50,000 20,000 Salaries Payable 10,000 Mortgage Pay (due in 7 yrs.) 90,000 Common Stock 260,000 Retained Earnings 60,000