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 $44,500 Inventory $118,500 Accounts Receivable 40,000 Land 46,500 Building 67,000 Mortgage Payable (long term) 79,500 Cash 27,500 Office Supplies 3,500 Common Stock 112,500 Retained Earnings ? Salaries Payable 8,500