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