Use the following selected accounts and amounts with normal balances from Andrea Company's adjusted trial balance to prepare its classified balance sheet at December 31. Accounts payable Land Cash Salaries payable S. Andrea, Capital Machinery Prepaid insurance $ 12,500 Accounts receivable 37,500 Accumulated depreciation-Machinery 15,250 Notes payable (due in 7 years). 1,750 Long-term investments in bonds 54,000 Notes receivable (due in 4 years) 26,000 Merchandise inventory 5,000 $ 4,750 19,000 35,000 8,500 19,500 5,750 ANDREA CO. Balance Sheet December 31 Assets Total assets Liabilities Total liabilities Total liabilities and equity Equity