Selected accounts from Gregor Co.'s adjusted trial balance for the year ended December 31 follow. Prepare a classified balance sheet. Note: On the company's balance sheet, accumulated depreciation is subtracted from Equipment, accumulated amortization is subtracted from Patents, and accumulated depletion is subtracted from Silver mine. Total equity Patents Cash Land Equipment Silver mine $54,000 4,800 6,400 34,000 24,000 19,000 Accounts payable Accumulated depreciation-Equipment Notes payable (due in 9 years) Goodwill Accumulated depletion-Silver mine Accumulated amortization-Patents $ 2,400 16,600 15,000 5,400 3,800 1,800 GREGOR CO. Balance Sheet December 31 Assets Current assets Plant assets Total plant assets Intangible assets Total intangible assets Total assets Liabilities Current liabilities Long-term liabilities Total liabilities Equity Total equity Total liabilities and equity