The trial balance for a company listed the following account balances at December 31 , Year 1 , the end of its fiscal year: cash, $27,000; accounts receivable, $22,000; inventory, $36,000; equipment (net), $91,000; accounts payable, $25,000; salaries payable, $10,500; interest payable, $6,500; notes payable (due in 18 months), $41,000; common stock, $72,000. Prepare a classified balance sheet for the company. The equipment originally cost $170,000. Note: Amounts to be deducted should be indicated by a minus sign