The accounts below are for Rugen Co. as of December 31, 2018 unless otherwise noted. Unearned revenue is for a project to be completed in 3 months. Unearned Revenue 8,000 Notes Payable; due in 2020 $ 10,000 Common Stock 12,000 Cash Investments - Long-term 13,000 Accounts receivable 11,800 Equipment 11,200 Accumulated depreciation 7.000 Accounts payable 16,500 Land 30,000 Investments - Short-term 6,500 Notes Payable; due in 2019 4,000 2018 Dividends 2,000 2018 Net Income 12,000 The beginning Retained Earnings (1/1/18 balance) was $13,000. Instructions Prepare a classified balance sheet as of December 31, 2018. You must compute the Retained Earnings and Cash balances at 12/31/18