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Exercise 3-8 (Algo) Balance sheet; current versus long-term classification [LO3-2, 3-3] Cone Corporation is in the process of preparing its December 31, 2024, balance sheet. There are some questions as to the proper classification of the following items: a. $66,000 in cash restricted in a savings account to pay debt. The debt matures in 2028 . b. Prepaid rent of $40,000, covering the period January 1,2025 , through December 31,2026. c. Notes payable of $232,000. The notes are payable in annual installments of $36,000 each, with the first installment payable on March 1, 2025. d. Accrued interest payable of $28,000 related to the notes payable is due June 30,2025 . e. Investment in equity securities of other corporations, $112,000. Cone intends to sell one-half of the securities in 2025. Required: Prepare the asset and liability sections of a classified balance sheet to show how each of the above items should be reported. Answer is not complete