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Classifying Intangible Costs on the Balance Sheet The adjusted trial balance of Lawrence Corporation showed the following selected account balances (all debits) at December 31 , the end of the annual reporting period. Required Prepare the asset section of Lawrence's balance sheet at December 31 . Include the proper balance sheet classifications with separate captions for Current assets; Property, plant, and equipment; Intangible assets; and Other assets. Assume that all required year-end amortization entries have been made. Required Prepare the asset section of Lawrence's balance sheet at December 31. Include the proper balance sheet classifications with separate captions for Current assets; Property, plant, and equipment; Intangible assets; and Other assets. Assume that all required year-end amortization entries have been made