Brief Exercise 3-5 Balance sheet classification LO3-2, 3-3] The following is a December 31, 2016, post-closing trial balance for Culver City Lighting, Inc. Debits Credits Account Title 65,000 Cash 49,000 Accounts receivable 55,000 Inventories 25,000 Prepaid insurance 130,000 Equipment Accumulated 44,000 depreciation equipment 50,000 Patent, net 17,000 Accounts payable 7,000 Interest payable Note payable (due in 10, 160,000 equal annual installments) 80,000 Common stock 66,000 Retained earnings 374,000374,000 Totals Prepare a classified balance sheet for Culver City Lighting, Inc. (Amounts to be deducted should be indicated by a minus sign