X Co. Adjusted Trial Balance December 31, 2021 Credit Debit $31,400 26,500 2,000 5,000 3,330 17,500 $5,200 25,000 Cash Accounts receivable Prepaid insurance Prepaid rent Supplies Equipment Accumulated depreciation-equipment Furniture Accumulated depreciation-furniture Accounts payable Salary payable Unearned revenue Mortgage payable (due in 2040) M. X, drawings M.X, capital Service revenue Salary expense Depreciation expense Rent expense Insurance expense Supplies expense Advertising expense 4,250 8,400 12,200 6,700 35,000 15,000 58,567 33,500 24,387 4,500 5,500 2,200 700 800 $163,817 5163.817 Additional information: 1. All accounts have normal balances. 2. $17,250 of the mortgage payable will be paid before December 31, 2022. 3. The notes payable are payable on May 17, 2022. Instructions- a. Prepare a classified balance sheet. b. Calculate working capital, the current ratio, and the acid-test ratio