Selected accounts from Lue Companys adjusted trial balance for the year ended December 31 follow. Prepare a classified balance sheet. Total equity $ 31,700 Employee federal income taxes payable $ 10,500 Equipment 41,700 Federal unemployment taxes payable 230 Salaries payable 35,700 FICAMedicare taxes payable 520 Accounts receivable 8,700 FICASocial Security taxes payable 4,400 Cash 55,900 Employee medical insurance payable 3,700 Current portion of long-term debt 5,700 State unemployment taxes payable 3,400 Notes payable (due in 6 years) 10,000 Sales tax payable (due in 2 weeks) 450