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 $ 10,400 Accounts receivable $4,400 Land 34,000 Accumulated depreciation Machinery 17,600 Cash 14,200 Notes payable (due in 7 years) 32,200 Salaries payable 1,400 Lone term investments in bonds 7,500 S. Andrea, Capital 48,400 Notes receivable (due in 4 years) 17,400 Machinery 23,200 Merchandise inventory Prepaid Insurance 3,600 5,400 ANDREA CO. Balance Sheet December 31 Assets $ Current assets Cash Accounts receivable Prepaid insurance Merchandise inventory 14.200 4.400 3.600 23,200 45 400 Total current assets Long-term investments Long term investments in bonds Notes recewable 7 800 17.400