The Sky Blue Corporation has the following adjusted trial balance at December 31. Debit Credit $ 1,300 2,700 3,000 3,700 15,500 Cash Accounts Receivable Prepaid Insurance Notes Receivable (long-term) Equipment Accumulated Depreciation Accounts Payable Salaries and Wages Payable Income Taxes Payable Unearned Revenue $ 4,000 6,120 1,350 3,600 740 Common Stock 3,100 1,280 Retained Earnings Dividends 370 Sales Revenue 48,330 370 Rent Revenue Salaries and Wages Expense Depreciation Expense Utilities Expense Insurance Expense Rent Expense Income Tax Expense 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.)