Exercise 9-18 (Algo) Preparing a balance sheet LO C1, P2, P3 Selected accounts from Lue Company's adjusted trial balance for the year ended December 31 follow. Prepare a classified balance sheet. Total equity $ 31,900 Employee federal income taxes payable $ 10,700 Equipment 41,900 Federal unemployment taxes payable 220 Salaries payable 35,900 FICAMedicare taxes payable 510 Accounts receivable 9,100 FICASocial Security taxes payable 4,600 Cash 56,700 Employee medical insurance payable 3,900 Current portion of long-term debt 5,900 State unemployment taxes payable 3,600 Notes payable (due in 6 years) 10,000 Sales tax payable (due in 2 weeks) 470