The following is the ending balances of accounts at December 31, 2021, for the Vosburgh Electronics Corporation. Account Title Debits Credits Cash 105,000 220,000 161,000 54,000 234,000 59,000 35,000 299,000 1,740, 00 Short-term investments Accounts receivable Long-term investments Inventory Receivables from employees Prepaid expenses (for 2022) Land Building Equipment Patent (net) Franchise (net) 656,000 171,000 59,e00 345, 000 Notes receivable Interest receivable 31,000 Accumulated depreciation-building Accumulated depreciation-equipment Accounts payable Dividends payable (payable on 1/16/2022) Interest payable Income Taxes payable Deferred revenue 639,000 229,000 208,000 29,000 35,000 59,000 79,e00 338,000 27,000 2,076,e00 450,000 Notes payable Allowance for uncollectible accounts Common stock Retained earnings Totals 4,169,e00 4,169,000 Additional information: 1. The common stock represents 1.6 million shares of no par stock authorized, 690,000 shares issued and outstanding. 2. The receivables from employees are due on June 30, 2022. 3. The notes receivable are due in installments of $69,000, payable on each September 30. Interest is payable annually. 4. Short-term investments consist of securities that the company plans to sell in 2022 and $69,000 in treasury bills purchased on December 15 of the current year that mature on February 15, 2022. Long-term investments consist of securities that the company does not plan to sell in the next year. 5. Deferred revenue represents payments from customer for extended service contracts. Eighty percent of these contracts expire in 2022, the remainder in 2023. 6. Notes payable consists of two notes, one for $119,000 due on January 15, 2023, and another for $219,000 due on June 30, 2024 Required: Prepare a classified balance sheet for Vosburgh at December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.)