The adjusted ledger accounts (all in their normal balances) for Flashpoint Consulting as of December 31, 2021 are as follows: Prepaid insurance Owner, Capital (at Jan. 1, 2021) 25,050 Cash 18,000 Owner, Withdrawals 3,750 24,000 Salary expense 42,000 Interest payable 2,250 Insurance expense 15,000 Amortization expense 21,000 Equipment Service revenue 52,500 Mortgage payable (due 12/31/2024) 30,000 120,000 Supplies 4,800. Salary payable 4,500 Advertising expense 21,000 Accounts payable 9,750 Accumulated amortization equipment 10,500 Required Prepare a classified balance sheet based on the adjusted ledger accounts for Flashpoint Consulting at December 31, 2021