The following is the ending balances of accounts at December 31, 2016, for the Weismuller Publishing Company. Account Title Debits Credits Cash 105,000 Accounts receivable 200,000 Inventories 305,000 Prepaid expenses 188,000 Machinery and equipment 360,000 Accumulated depreciationequipment 130,000 Investments 180,000 Accounts payable 80,000 Interest payable 40,000 Deferred revenue 100,000 Taxes payable 50,000 Notes payable 300,000 Allowance for uncollectible accounts 36,000 Common stock 420,000 Retained earnings 182,000 Totals 1,338,000 1,338,000 Additional information: 1. Prepaid expenses include $160,000 paid on December 31, 2016, for a two-year lease on the building that houses both the administrative offices and the manufacturing facility. 2. Investments include $50,000 in Treasury bills purchased on November 30, 2016. The bills mature on January 30, 2017. The remaining $130,000 includes investments in marketable equity securities that the company intends to sell in the next year. 3. Deferred revenue represents customer prepayments for magazine subscriptions. Subscriptions are for periods of one year or less. 4. The notes payable account consists of the following: a. a $60,000 note due in six months. b. a $141,000 note due in six years. c. a $99,000 note due in three annual installments of $33,000 each, with the next installment due August 31, 2017. 5. The common stock account represents 420,000 shares of no par value common stock issued and outstanding. The corporation has 800,000 shares authorized. Required: Prepare a classified balanced sheet for the Weismuller Publishing Company at December 31, 2016. (Amounts to be deducted should be indicated by a minus sign.)