$\backslash$table$[[\backslash$table$[[$Sierra Company$],[$Adjusted Trial Balance$],[$December $31]]],[$Account Title,Debit,Credit$],[$Cash$,$$$9,000,],[$Prepaid insurance,$700,],[$Notes receivable $($due in $5$ years$),4,400,],[$Buildings$,30,000,],[$Accumulated depreciation$-$Buildings,,$ $14,000],[$Accounts payable,,$3,500],[$Notes payable $($due in $3$ years$),,4,000],[$Common stock,,$8,000],[$Retained earnings,,$5,500],[$Dividends$,2,000,],[$Consulting revenue,,$19,500],[$Wages expense,$3,700,],[$Depreciation expense$-$Buildings,$3,000,],[$Insurance expense,$1,700,],[$Totals$,$$$54,500,$$$54,500]]$

QS $3-31($Algo$)$ Preparing a classified balance sheet LO C$2$

Use the information in the adjusted trial balance to prepare Sierra Company's classified balance sheet as of December $31.$