Preparing a Classified Balance Sheet From the following accounts, listed in alphabetical order, prepare a classified balance sheet for Berkly Wholesalers as of December 31, 2013. All accounts have normal balances. Accounts Payable $43,100 Inventory Accounts Receivable 40,000 Land Building Cash Common Stock 117,100 45,100 78,100 2,100 67,000 Mortgage Payable (long term) 26,100 Office Supplies 111,100 Retained Earnings Salaries Payable 7,100