The following balances are from the post-closing trial balance of Armour Inc. Account Title Cash Debit Credit $28,800 $ Accounts receivable 117,000 Allowance for doubtful accounts 13,500 Inventory 162,000 Prepaid insurance 2.160 Short-term investments 50,400 Equipment 180,000 Building 540,000 Accumulated depreciation-equipment 36,000 Accumulated depreciation-building Goodwill Accounts payable Salaries payable Interest payable 13,500 54,540 81,000 9,000 2,700 Income tax payable Notes payable, 8%, 5-year Bonds payable, 7%, 10-year Common stock Retained earnings 16,200 450,000 27,000 360,000 126,000 Totals $1,134,900 $1,134,900 a. Prepare a classified balance sheet for Armour Inc. as of December 31. Note: Do not use negative signs with any of your answers.