Cone corporation is in the process of preparing its december 31, 2021, balance sheet. there are some questions as to the proper classification of the following items: 1) $57,000 in cash restricted in a savings account to pay bonds payable. the bonds mature in 2025. 2) prepaid rent of $31,000, covering the period january 1, 2022, through december 31, 2023. 3) notes payable of $214,000. the notes are payable in annual installments of $27,000 each, with the first installment payable on march 1, 2022. 4) accrued interest payable of $19,000 related to the notes payable. 5) investment in equity securities of other corporations, $94,000. cone intends to sell one-half of the securities in 2022. required: prepare a partial classified balance sheet to show how each of the above items should be reported