Problem 4) From the list of accounts below, prepare a classified Balance Sheet for the Otter Company as of Dec31, 2020. Do not include amounts, just show the proper format. Not all accounts will be used. Account Cash Accounts Payable Preferred Stock Interest Expense Sales Revenue Patents Unearned Revenue Prepaid Expenses Notes Receivable Selling Expenses Equipment Common Stock Treasury Stock Payroll Taxes Payable Notes Payable (long-term) Accounts Receivable Inventories Dividends Payable Common Stock Additional Paid-in-Capital - Common Stock Building Accumulated Depreciation - Equipment Bonds Payable Premium on Bonds Payable Amortization Expense Accumulated Depreciation - Building Salaries Expense Discontinued Items