Selected accounts from Lue Co.'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) $31,500 41,500 35,500 8,300 55,100 5,500 10,000 Employee federal income taxes payable Federal unemployment taxes payable FICA-Medicare taxes payable FICA-Social Security taxes payable Employee medical insurance payable State unemployment taxes payable Sales tax payable (due in 2 weeks ) $ 10,300 210 560 4,200 3,500 3,200 430 LUE CO. Balance Sheet December 31 Assets Current assets Total current assets Plant assets Total assets Liabilities Current liabilities Total current liabilities Long-term liabilities Total liabilities Equity Total equity Total liabilities and equity 31,500 31,500