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 Retained Earnings Machinery Prepaid insurance $ 13,700 Accounts receivable 39,500 Accumulated depreciation-Machinery 15,850 Notes payable (due in 7 years)) 1,950 Long-term investments in bonds) 29,600 Notes receivable (due in 4 years) 27,600 Merchandise inventory 5,800 Common stock $ 4,950 19,800 36,600 8,900 20,700 5,950 27,600