The adjusted trial balance for Amazon International Continental Pacific Atlas (AICPA) Company at December 31, 2021, is presented below: Credit Debit 10,600 151,000 5.100 26,000 310,000 Cash Accounts receivable Prepaid rent Inventory Equipment Accumulated depreciation-equipment Accounts payable Notes payable-due in three months Salarios payable Interest payable Common stock Retained earnings Dividends Sales revenge Costs of goode sold Salaries expense Rent expense Depreciation expense Interest expense Advertising expense Totals 126,000 31,000 31,000 4,100 9,600 205,000 52,200 8,500 410,000 185,000 121,000 16,000 31,000 2.100 2,600 868,900 868,900 Required: Prepare a classified balance sheet for AICPA Company as of December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.) Required Prepare a classified balance sheet for AICPA Company as of December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.) AMAZON INTERNATIONAL CONTINENTAL PACIFIC ATLAS COMPANY Balance Sheet At December 31, 2021 Assets Current assets Cash $ 10,600 Accounts receivable 151,000 Prepaid rent 5,100 Inventory 26,000 192,700 $ 192.700 Total current assets Property and equipment Equipment Accumulated depreciation Total assets Liabilities and Shareholders' Equity Current liabilities Accounts payable Notes payable Salarios payable Interest payable $ 31,000 31,000 41,000 9,600 ---- Accounts receivable Prepaid rent Inventory 151,000 5,100 26,000 192,700 Total current assets Property and equipment Equipment Accumulated depreciation Total assets Liabilities and Shareholders' Equity $ 192,700 Current liabilities $ Accounts payable Notes payable Salaries payable Interest payable 31,000 31,000 41,000 9,600 Total current liabilities 112,600 Shareholders' equity Common stock Retained earnings $ 205,000 Total shareholders' equity Total liabilities and shareholders' equity 205,000 317,600 $