Required information [The following information applies to the questions displayed below.] The following is the adjusted trial balance of Sierra Company. The Retained Earnings account balance was $18,500 on December 31 of the prior year. Account Title Cash Prepaid insurance Notes receivable (due in 5 years) Buildings Accumulated depreciation-Buildings Accounts payable Notes payable (due in 3 years) Common stock Retained earnings Dividends Consulting revenue Wages expense Depreciation expenseBuildings Insurance expense Totals Debit Credit $ 31,000 1,800 6,600 85,000 $ 25,000 9,000 9,500 11,500 18,500 7,500 74,500 4,800 8,500 2,800 $ 148,000 $148,000 Use the information adjusted trial balance to prepare Sierra Company's classified balance sheet as of Dec SIERRA COMPANY Balance Sheet December 31 Total current assets 0 Total assets $ 0 Total liabilities 0 Total equity Total liabilities and equity