The Sky Blue Corporation has the following adjusted trial balance at December 31. Debit Credit Cash Accounts Receivable Prepaid Insurance Notes Receivable (long-term) Equipment Accumulated Depreciation Accounts Payable Salaries and Wages Payable ncomne Taxes Pavabl Unearned Revenue Common Stock Retained Earnings Dividends Sales Revenue Rent Revenue Salaries and Wages Expense Depreciation Expense Utilities Expense Insurance Expense Rent Expense Income Tax Expense $ 1,300 2,700 3,000 3,700 15,500 $ 4,000 6,120 1,350 3,600 740 3,100 1,280 370 48,330 370 23,000 2,000 4,920 2,100 6,700 3,600 Total $68,890 $68,890 1. Prepare a classified balance sheet at December 31. (Amounts to be deducted should be indicated by a minus sign.)