The following is a December 31, 2021, post-closing trial balance for Culver City Lighting, Inc. Account Title Debits Credits Cash $ 62,000 Accounts receivable 46,000 52,000 22,000 Inventory Prepaid insurance Equipment Accumulated depreciation Patent (net) Accounts payable Interest payable Notes payable (due in 10 years) 100,000 $ 41,000 47,000 15,500 5,500 130,000 77,000 60,000 Common stock Retained earnings Totals $329,000 $329,000 Prepare a classified balance sheet for Culver City Lighting, Inc. (Amounts to be deducted should be indicated by a minus sign.) CULVER CITY LIGHTING, INC. Balance Sheet At December 31, 2021 Assets Current assets Cash Accounts receivable Inventory Prepaid insurance Total current assets Property, plant, and equipment Net property, plant, and equipment Intangible assets Total assets Liabilities and Shareholders' Equity Current liabilities Total current liabilities Long-term liabilities Total liabilities Shareholders' equity Total shareholders' equity Total liabilities and shareholders' equity