3. Classified Balance Sheet (10 marks) ") Using the information provided in the following Adjusted Trial Balance, prepare a Classified Balance Sheet for the month ended December 31, 2019, for Cupid Designs using the template that follows. B C D E Acct. Trial Balance Accounts No DR CR Cash 100 22320.00 7 Accounts Receivable 105 13000 00 8 Supplies 1 10 2000.00 9 Prepaid Insurance 1 15 4300.00 10 Prepaid Rent 120 8000.00 11 Equipment 150 12500.00 12 Accum Dep - Equipment 151 3500.00 13 Automobile 155 23000.00 14 Accum Dep - Auto 156 2320.00 15 Land 160 150000.00 16 Accounts Payable 200 6000.00 17 Bank Loan (1 yr) 205 15800.00 18 Mortgage 210 110000.00 19 M. Tracey, Capital 300 70400.00 20 M. Tracey. Drawings 301 15000.00 21 Fees Earned 400 75200.00 22 Investment Income 405 12000.00 23 Salaries Expense 520 24700.00 24 Telephone Expense 525 1300.00 25 Rent Expense 515 16400.00 26 Miscellaneous Expense 500 2700.00 27 295220.00 295220.00