The following is the adjusted trial balance of Sierra Company. Sierra Company Adjusted Trial Balance December 31 Account Title Cash Prepaid insurance Notes receivable (due in 5 years) Buildings Accumulated depreciation-Buildings Accounts payable Notes payable (due in 3 years). Common stock Retained earnings. Dividends Consulting revenue Wages expense Depreciation expense-Buildings Insurance expense Totals Debit $ 25,000 1,500 6,000 70,000 Credit $ 22,000 7,500 8,000 16,000 9,500 59,500 6,000 4,500 7,000 2,500 $ 122,500 $ 122,500 Use the information in the adjusted trial balance to prepare Sierra Company's classified balance sheet as of December 31.