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) $31,320 41,300 35,300 7.900 54,300 5,380 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) $10,10 250 540 4,000 3,300 3,000 410 LUE CO. Balance Sheet December 31 Assets Current assets 0 Total current assets Plant assets Total assets 1 D Liabilities Current liabilities