Exercise 9-18 (Algo) Preparing a balance sheet LO C1, P2, P3 Selected accounts from Lue Companys adjusted trial balance for the year ended December 31 follow. Prepare a classified balance sheet. Total equity $ 30,400 Employee federal income taxes payable $ 9,200 Equipment 40,400 Federal unemployment taxes payable 260 Salaries payable 34,400 FICAMedicare taxes payable 720 Accounts receivable 5,900 FICASocial Security taxes payable 3,400 Cash 51,300 Employee medical insurance payable 2,400 Current portion of long-term debt 4,400 State unemployment taxes payable 2,100 Notes payable (due in 6 years) 10,000 Sales tax payable (due in 2 weeks) 320