Cone Corporation is in the process of preparing its December 31, 2011, balance sheet. There are some questions as to the proper classification of the following items:

a. $50,000 in cash set aside in a savings account to pay bonds payable. The bonds mature in 2015.

b. Prepaid rent of $24,000, covering the period January 1, 2012, through December 31, 2013.

c. Note payable of $200,000. The note is payable in annual installments of $20,000 each, with the first installment payable on March 1, 2012.

d. Accrued interest payable of $12,000 related to the note payable.

e. Investment in marketable securities of other corporations, $80,000. Cone intends to sell one-half of the securities in 2012.

Required:

Prepare a partial classified balance sheet to show how each of the above items should be reported.