Problem 1 A partial list of accounts for Efficient Manufacturing Company, in alphabetical order, is presented below: Accounts Payable Accounts Reccivable Accrued Salaries Payable Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Additional Paid-In Capital-Common Stock Allowance for Doubtful Accounts Bonds Payable (long-term) Buildings Cash Commission Expense Common Stock Current Portion of Long-Term Debt Equipment FICA Taxes Payable Goodwill Interest Income Interest Receivable Inventory Land Loss on Sale of Equipment Notes Payable (long-term) Patent Preferred Stock Prepaid Expenses Retained Earnings Sales Sales Salaries Expense Treasury Stock Unearned Rent Revenue Required: Prepare a classified balance sheet, without monetary amounts, as of December 31,2021 . Include the appropriate classification headings