Required information [The following information applies to the questions displayed below) The following is the adjusted trial balance of Sierra Company, Sierra Company Adjusted Trial Balance December 31 Account Title Debit Credit Cash $ 5,000 Prepaid insurance 500 Notes receivable (due in 5 years) 4,000 20,000 Accumulated depreciation-Buildings $ 12,000 Accounts payable 2,500 Notes payable (due in 3 years) 3,888 Common stock 6,000 Retained earnings 4,500 Dividends 1,020 Consulting revenue Wages expense 9,580 3,500 Depreciation expense-Buildings 2,000 Insurance expense 1,500 Totals $37,500 $ 37,500 Use the information in the adjusted trial balance to prepare Sierra Company's classified balance sheet as of December 31