The following is the adjusted trial balance of Sierra Company. Use the information in the adjusted trial balance to prepare Sierra Companys classified balance sheet as of December 31. Sierra Company Adjusted Trial Balance December 31 Account Title Debit Credit Cash $5,000 Prepaid insurance 500 Notes receivable (due in 5 years) 4,000 Buildings 20,000 Accumulated depreciationBuildings $12,000 Accounts payable 2,500 Notes payable (due in 3 years) 3,000 Common stock 6,000 Retained earnings 4,500 Dividends 1,000 Consulting revenue 9,500 Wages expense 3,500 Depreciation expenseBuildings 2,000 Insurance expense 1