Selected accounts from Lue Company's adjusted trial balance for the year ended December $31$ follow. Prepare a classified balance sheet.

Total equity

Equipment

Salaries payable

Accounts receivable

Cash

Current portion of long$-$term debt

Notes payable $($due in $6$ years$)$

$$30,100$ Employee federal income taxes payable

$40,100$ Federal unemployment taxes payable

$34,100$ FICA$-$Medicare taxes payable

$5,300$ FICA$-$Social Security taxes payable

$50,300$ Employee medical insurance payable

$4,100$ State unemployment taxes payable

$10,000$ Sales tax payable $($due in $2$ weeks$)$

$$9,100$

$300$

$720$

$3,100$

$2,100$

$1,800$

$280$

$\backslash$table$[[$LUE COMPANY$],[$Balance Sheet$],[$December $31],[$Assets$],[$Current assets$],[$Cash$,$$$,50,300],[$Accounts receivable,,$5,300],[,,],[$Total current assets,,$55,600],[$Plant assets$],[$Equipment$,,40,100],[,,],[$Total assets,$$,95,700],[$Liabilities$],[$Current liabilities$],[$Salaries payable,$$,34,100],[$Current portion of long$-$term debt$],[,,],[,,],[,,]]$