Prepare a classified balance sheet for Tucson Company for the year ended December 31 using the following data. Note: Amounts to be deducted should be indicated by a minus sign. Common stock $1,000 Cash 23,800 Land 44,000 Retained earnings 16,500 Accounts receivable 6,800 Paid-in capital in excess of par value, common stock 120 17,000 Notes payable (due in 5 years). 13,800 Preferred stock 8,000 Salaries payable 8,800 Accounts payable 13,500 Treasury stock 6,000 Paid-in capital in excess of par value, preferred stock 2,000