The following draft of a balance sheet was prepared for Rostenkowski Corp., but includes a number of errors in classification, presentation, and computation. Additional information - Note payable includes interest due of $5,600. The note is due in 3 years and interest is due in 6 months. - Net accounts receivable of $674,800 consists of accounts receivable of $719,600 minus an allowance for doubtful accounts of $44,800. - Common stock includes $490,000 attributed to additional paid-in capital. - Included in the cash balance is $56,000 of cash restricted for 9 months due to a debt covenant. Prepare a corrected classified balance sheet for Rostenkowski Corp. on December 31, 2020