Use the following adjusted trial balance of Hay Co. to prepare a classified balance sheet as of December 31, 2020. Account Title Debit Credit Cash $ 13,300 Accounts receivable 29,900 Office supplies 3,400 Trucks 173,000 Accumulated depreciation, trucks $ 46,300 Land 278,000 Accounts payable 31,300 Interest payable 430 Long-term notes payable (due in 4 years) 155,000 Stanley Hanson, capital 209, 170 Stanley Hanson, withdrawals 19,300 Trucking revenue 171,000 Depreciation expense, trucks 22,800 Salaries expense 59,500 Office supplies expense 6,800 Repairs expense, trucks 7,200 Total $613,200 $613,200 Required: Prepare a classified balance sheet. HAY CO. Balance Sheet December 31, 2020 Assets Current assets Total current assets Property, plant and equipment: Total property, plant and equipment Total assets Liabilities Current liabilities: Total current liabilities Non-Current Liabilities: Total non-current liabilities: Total liabilities -.... Equity Total liabilities and equity