Adams Co. reports the following balance sheet accounts as of December 31. Salaries payable$6,900 D. Adams, Capital$78,000 Buildings 69,400 Notes payable (due in 9 years) 48,000 Prepaid rent 7,900 Office supplies 3,800 Merchandise inventory 15,800 Land 40,000 Accounts payable 19,000 Accumulated depreciation-Building 6,800 Prepaid insurance 4,800 Mortgages payable (due in 5 years) 30,000 Accounts receivable 13,000 Cash 34,000 Required: Prepare a classified balance sheet. (Amounts to be deducted should be indicated by a minus sign.)