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 $117,100 Accounts Receivable 40,000 Land 45,100 Building 67,000 Mortgage Payable (long term) 78,100 Cash 26,100 Office Supplies 2,100 Common Stock 111,100 Retained Earnings Salaries Payable 7,100 BERKLY WHOLESALERS Balance Sheet December 31, 2013 Liabilities & Stockholders' Equity Current Liabilities: Assets Current Assets: $ $ Salaries payable Total Current Liabilities Inventory Total Current Assets Long-Term Liabilities: Long-term Assets: Total Long-term Liabilities: Building Total Liabilities Total Long-Term Assets Stockholders' Equity: Total Stockholders' Equity Total Liabilities and Stockholders' Equity Total Assets $ $