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 $31,600 41,600 35,600 8,500 55,500 5,600 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) $ 10,400 220 540 4,300 3,600 3,300 440 Cash Current portion of long-term debt Notes payable (due in 6 years) 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