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Selected accounts from Lue Co's adjusted trial balance for the year ended December 31 follow. Prepare a classified balance sheet. $ 30,000 40,000 Total equity Employee federal income taxes payable Federal unemployment taxes payable FICA-Medicare taxes payable FICA-Social Security taxes payable $9,000 Equipment Salaries payable 200 34,000 725 Accounts receivable 3,100 5,100 Cash 50,000 Employee medical insurance payable State unemployment taxes payable Sales tax payable (due in 2 weeks) 2,000 Current portion of long-term debt Notes payable (due in 6 years) 1,800 4,000 275 10,000 LUE CO. Balance Sheet December 31 Assets Current assets Cash 56,700 Accounts receivable 9,100 Total current assets 65,800 Plant assets Equipment 41,900 $ Total assets 107,700 Liabilities Current liabilities Salaries payable Total current liabilities Long-term liabilities Total liabilities Equity Total equity Total liabilities and equity $