Selected accounts from GermX Co.'s adjusted trial balance for the year ended December 31 follow. Prepare the assets section of a classified balance sheet. Hint: Fair Value Adjustment Trading increases trading securities; Fair Value Adjustment-Stock decreases stock investments. Exercise 15-14 Prepare assets section of balance sheet C1 P1 P2 P3 P4 P5 Trading securities (at cost).................. Short-term stock investments (at cost)........ Equity method investments................. Held-to-maturity securities (long-term)........ $ 5,000 23,000 70,000 13.000 Cash ................................... Fair value adjustment-Stock ............ Accounts receivable. Fair value adjustment-Trading.............. $10,000 (1.000) 2.000 500