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The following is the adjusted trial balance of Sierra Company Account Title Cash Prepaid Insurance Notes receivable (due in 5 years) Buildings Accumulated depreciation-Buildings Accounts payable Notes payable (due in 3 years) H. Sierra, Capital H. Sierra, withdrawals Consulting revenue Wages expense Depreciation expense-buildings Insurance expense Totals Debit Credit $ 45,000 2,500 3.000 120,000 $ 32,000 12,500 13,000 40,500 11,000 109,500 5,500 12,000 3,500 $207,500 $207,500 QS 4-11 Preparing a classified balance sheet LO C3 Use the information adjusted trial balance to prepare Sierra Company's classified balance sheet as of December 31. SIERRA COMPANY Balance Sheet December 31 Total current assets