Saved Adams Co. reports the following balance sheet accounts as 3 December 31 $ $ 74,000 Salaries payable Buildings Prepaid rent Merchandise inventory Accounts payable Prepaid insurance Accounts receivable 44,000 s 6,700 D. Adams, Capital 66,290 Notes payable (due in 9 years) 7,700 Office Supplies 15,400 Land 17,000 Accumulated depreciation-Building 4,400 Mortgages payable (due in 5 years) 11,000 Cash 3,400 36,000 6,400 26,000 30,000 03 58.35 Required: Prepare a classified balance sheet (Amounts to be deducted should be indicated by a minus sign.) ADAMS CO. Balance Sheet December 31 Assets Current assets Total current assets Plant assets Is Total plant assets Total assets Liabilities Current liabilities Total current liabilities Long-term liabilities