adams company reports the following balance sheet accounts as of december 31. salaries payable $ 7,500 retained earnings $ 70,000 buildings 79,000 notes payable (due in 9 years) 60,000 prepaid rent 8,500 office supplies 5,000 merchandise inventory 17,000 land 52,000 accounts payable 25,000 accumulated depreciation—building 8,000 prepaid insurance 6,000 mortgages payable (due in 5 years) 42,000 accounts receivable 19,000 cash 46,000 common stock 20,000 required: prepare a classified balance sheet.