Required information [The following information applies to the questions displayed below.] The following is the adjusted trial balance of Sierra Company. Account Title Cash Prepaid insurance Debit $ 31,000 Credit 1,800 Notes receivable (due in 5 years) 6,600 Buildings 85,000 Accumulated depreciation-Buildings $ 25,000 Accounts payable 9,000 Notes payable (due in 3 years) 9,500 Common stock 11,500 Retained earnings. 18,500 Dividends 7,500 Consulting revenue 74,500 Wages expense Depreciation expense-Buildings Insurance expense Totals 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 December 31. SIERRA COMPANY Balance Sheet December 31