Presented below are a number of balance sheet items for Scientific Products Inc., for the current year ended December 31, 2016 Goodwill Accrued interest on notes payable Bonds payable Unearned rent revenue Cash Investment in Warren Co. (long term) Prepaid expenses Accrued salaries Additional paid-in capital Available-for-sale securities-at fair value Accounts receivable Retained Earnings Land Buildings Notes receivable Allowance for doubtful accounts Merchandise inventory Supplies on hand Accumulated depreciation-buildings Notes payable Income taxes payable Accounts payable Preferred stock (Authorized, issued, and outstanding, 30,000 shares of $10 par value Common stock (Authorized, 500,000 shares of $1 par value; issued and outstanding, 400,000 shares) 400,000 $100,000 500 500,000 420 42,485 87,500 16,252 9,500 37,500 28,250 165,824 125,000 975,800 23,000 1,850 489,713 9,780 341,200 50,000 62,520 197,532 300,000 Instructions a. Prepared a classified balance sheet