Presented below is the adjusted trial balance (before closing entries) for Mitchell Company at December 31, 2020, along with some additional information. Cash and Cash Equivalents Accounts Receivable Allowance for Doubtful Accounts Investment in Debt Securities (trading) Prepaid Insurance Equipment Accumulated Depreciation - Equipment Building Accumulated Depreciation - Building Accounts Payable Unearned Revenue Interest Payable Bonds Payable (due in 2 years) Discount on Bonds Payable Common Stock, $1 par Additional Paid In Capital Accumulated Other Comprehensive Income Retained Earnings Sales Revenue Cost of Goods Sold Rent Expense Salaries Expense Insurance Expense Total Debit Credit $ 22,280 6,000 $ 540 6,000 3,000 60,000 54,000 100,000 40,000 15,000 4,000 6,000 5,100 1,000 10,000 30,000 8,500 22,140 100,500 82,000 5,000 8,500 2,000 $295,780 $295,780 Additional Information: Net income was $3,000. Required: Prepare in proper form a classified balance sheet as of December 31, 2020