Selected accounts from the Pearson, Gomez, and Litt Partnership adjusted trial balance for the year ended December 31 follow. Accounts payable Cash Land Pearson, Capital $ 6,400 Accounts receivable $ 26,800) 54,000 Gomez, Capital 29,000 39,000 Long-term notes payable 44,000 Litt, Capital 34,000 6,400 Prepare a classified balance sheet. PEARSON, GOMEZ, AND LITT PARTNERSHIP Balance Sheet December 31 Assets Current assets Cash Accounts receivable Total current assets Plant assets S 5,400 26,800 32,200 Total assets $ 32,200 Liabilities