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 22,400 Land 37,000 Retained earnings 13,000 Accounts receivable 5,400 Paid-in capital in excess of par value, common stock 17,000 Notes payable (due in 5 years) 12,400 Preferred stock 8,000 Salaries payable 7,400 Accounts payable 10,000 Treasury stock 6,000 Paid-in capital in excess of par value, preferred stock 2,000