preparing a classified balance sheet the following balances are from the post-closing trial balance of armour inc. account title debit credit cash $16,000 $ accounts receivable 65,000 allowance for doubtful accounts 7,500 inventory 90,000 prepaid insurance 1,200 short-term investments 28,000 equipment 100,000 building 300,000 accumulated depreciation—equipment 20,000 accumulated depreciation—building 7,500 goodwill 30,300 accounts payable 45,000 salaries payable 5,000 interest payable 1,500 income tax payable 9,000 notes payable, 8%, 5-year 250,000 bonds payable, 7%, 10-year 15,000 common stock 200,000 retained earnings 70,000 totals $630,500 $630,500