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 $ 27,000 Credit 1,600 Notes receivable (due in 5 years) 6,200 Buildings 75,000 Accumulated depreciation-Buildings $ 23,000 Accounts payable 8,000 Notes payable (due in 3 years) 8,500 H. Sierra, Capital 27,000 H. Sierra, Withdrawals 6,500 Consulting revenue Wages expense Depreciation expense-Buildings Insurance expense Totals 64,500 4,600 7,500 2,600 $131,000 $131,000 Required information Current assets Cash Prepaid insurance Assets Total current assets Plant assets Buildings Accumulated depreciation-Buildings Long-term investments Notes receivable Total assets Current liabilities Accounts payable Long-term liabilities Notes payable Total liabilities Total liabilities and equity Liabilities Equity $ 27,000 1,600 $ 28,600 75,000 23,000 $ 6,200 SA $ 6,200 132,800 $ 8,000 8,500 16,500 $ 16,500