Selected accounts from the Pearson, Gomez, and Litt Partnership adjusted trial balance for the year ended December follow. Accounts payable Cash Land Pearson, Capital Prepare a classified balance sheet. $ 5,100 41,000 Accounts receivable Gomez, Capital $11,200 16,000 26,000 Long-term notes payable 21,000 31,000 Litt, Capital 5,100