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

Assets/Liabilities:

• Accounts payable
• Accounts receivable
• Accumulated amortizationPatents
• Accumulated depletionSilver mine
• Accumulated depreciationEquipment
• Cash
• Current portion of long-term debt
• Employee federal income taxes payable
• Employee medical insurance payable
• Equipment
• Federal unemployment taxes payable
• FICAMedicare taxes payable
• FICASocial security taxes payable
• Goodwill
• Land
• Notes payable
• Patents
• Salaries payable
• Sales tax payable
• Silver mine
• State unemployment taxes payable

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) $ 31,100 41,100 35,100 7,500 53,500 5,100 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) $ 9,900 290 520 3,800 3,100 2,800 390 LUE CO. Balance Sheet December 31 Assets Current assets 0 Total current assets Plant assets Total assets S 0 Liabilities Current liabilities Total current liabilities 0 Long-term liabilities Total liabilities 0 Equity Total equity Total liabilities and equity S 0