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Selected accounts from Gregor Co.'s adjusted trial balance for the year ended December 31 follow. Prepare a classified balance sheet. Note: On the company's balance sheet, accumulated depreciation is subtracted from equipment, accumulated amortization is subtracted from patents, and accumulated depletion is subtracted from silver mine. Common stock Retained earnings Patents Cash Land Equipment Silver mine $46,000 16,000 6,400 7,200 42,000 32,000 27,000 Accounts payable Accumulated depreciation-Equipment Notes payable (due in 9 years) Goodwill Accumulated depletion-Silver mine Accumulated amortization-Patents $ 3,200 23,800 23,000 6,200 5,400 3,400 Answer is not complete. GREGOR CO. Balance Sheet December 31 Assets Current assets Cash Plant assets Equipment > December 31 Assets Current assets Cash Plant assets Equipment Accumulated depreciation Equipment 0 Silver mine 0 Accumulated depletionSilver mine Land 0 Total plant assets Intangible assets Patents 0 Accumulated amortization-Patents Goodwill Total intangible assets Total assets 0 0 $ Liabilities Current liabilities Accounts payable > 0 Total plant assets Intangible assets Patents Accumulated amortizationPatents 0 Goodwill 0 Total intangible assets Total assets $ 0 Liabilities Current liabilities Accounts payable Long-term liabilities Notes payable > Total liabilities 0 Equity Common stock Retained earnings Total liabilities and equity $ 0