The following items are taken from the financial statements of the Freight Service for the year ending December 31, 2020: Accounts payable Accounts receivable Accumulated depreciation - equipment Advertising expense Cash Owner's capital (1/1/20) Owner's drawings Depreciation expense Equipment Insurance expense Note payable, due 6/30/21 Prepaid insurance (12-month policy) Rent expense Salaries and wages expense Service revenue Supplies Supplies expense Copyright $ 19,000 13,000 26,000 21,200 15,000 104,000 11,000 12,000 210,000 3,800 72,000 7,200 16,000 32,000 135,000 5,000 6,000 7,500 The sub-classifications for assets on the company's classified balance sheet would include all of the following except Current Assets. Insurance expense Note payable, due 6/30/21 Prepaid insurance (12-month policy) Rent expense Salaries and wages expense Service revenue Supplies Supplies expense Copyright 3,800 72,000 7,200 16,000 32,000 135,000 5,000 6,000 7,500 The sub-classifications for assets on the company's classified balance sheet would include all of the following except Current Assets Long-term Assets Property, plant, and Equipment. Intangible Assets