The following is the ending balances of accounts at December 31, 2018 for the Wildcat Corporation. Credits Account Title Cash Short-term investments Accounts receivable Long-term investments Inventories Loans to employees Prepaid expenses (for 2019) Land Building Machinery and equipment Patent Franchise Note receivable Interest receivable Accumulated depreciation-building Accumulated depreciation-equipment Accounts payable Dividends payable (payable on 1/16/19) Interest payable Taxes payable Deferred revenue Notes payable Allowance for uncollectible accounts Common stock Retained earnings Totals Debits 79,000 194,000 135,000 41,000 221,000 46,000 22,000 286,000 1,610,000 643,000 158,000 46,000 280,000 18,000 626,000 216,000 195,000 16,000 22,000 46,000 66,000 312,000 14,000 2,024,000 242,000 3,779,000 3,779,000 Additional information: 1. The common stock represents 1.0 million shares of no par stock authorized, 560,000 shares issued and outstanding. 2. The loans to employees are due on June 30, 2019. 3. The note receivable is due in installments of $56,000, payable on each September 30. Interest is payable annually. 4. Short-term investments consist of marketable equity securities that the company plans to sell in 2019 and $56,000 in treasury bills purchased on December 15 of the current year that mature on February 15, 2019. Long-term investments consist of marketable equity securities that the company does not plan to sell in the next year. 5. The property, plant and equipment accounts should be shown seperately followed by each accumulated depreciation account. 6. Deferred revenue represents customer payments for extended service contracts. Eighty percent of these contracts expire in 2019, the remainder in 2020. 7. Notes payable consists of two notes, one for $106,000 due on January 15, 2020, and another for $206,000 due on June 30, 2021. Required: Prepare a classified balance sheet for Wildcat Corporation at December 31, 2018. (Amounts to be deducted should be indicated by a minus sign.) WILDCAT CORPORATION Balance Sheet At December 31, 2018