Use the following adjusted trial balance of Hay Co. to prepare a classified balance sheet as of December 31, 2020. Account Title Cash Debit $ 13,100 Credit Accounts receivable 29,700 Office supplies 3,200 Trucks Land 171,000 Accumulated depreciation, trucks $ 46,100 276,000 Accounts payable 31,100 Interest payable 410 Long-term notes payable (due in 4 years) 153,000 Stanley Hanson, capital 207,190 Stanley Hanson, withdrawals 19,100 Trucking revenue 169,000 Depreciation expense, trucks 22,600 Salaries expense Office supplies expense Repairs expense, trucks Total 58,500 6,600 7,000 $606,800 $606,800 Required: Prepare a classified balance sheet. Current assets: HAY CO. Balance Sheet December 31, 2020 Assets Required: Prepare a classified balance sheet. Current assets: Total current assets Property, plant and equipment: HAY CO. Balance Sheet December 31, 2020 Assets Total property, plant and equipment Total assets Current liabilities: Total current liabilities Non-Current Liabilities: $ 0 $ 0 Liabilities $ 0 Total current assets Property, plant and equipment: Total property, plant and equipment Total assets Current liabilities: Total current liabilities Non-Current Liabilities: $ 0 $ 0 Liabilities $ 0 Total non-current liabilities: $ 0 Total liabilities $ 0 Equity Total liabilities and equity $ 0