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The December 31, 2021. post-closing trial balance for Strong Corporation is presented below: Credit Debit $ 22,400 23,800 4,200 280, eee 58,800 45, eee 275, eee Accounts Cash Accounts receivable Prepaid insurance Supplies Long-Term Investments Land Buildings Accumulated depreciation Accounts payable Notes payable, due 2022 Interest payable Notes payable, due 2031 Common stock Retained earnings Totals 88, eee 37,200 69,000 11,00 122,800 280,000 100,400 $627,600 $627,600 Prepare a classified balance sheet for Strong Corporation at December 31, 2021. (Amounts to be deducted should be indicated with a minus sign.) Assets STRONG CORPORATION Balance Sheet As of December 31, 2021 Liabilities and Stockholders' Equity Current liabilities: Accounts payable S 37,200 Interest payable 11,000 Notes payable 69,000 Current Assets Cash Accounts receivable Prepaid insurance Supplies Investments $ 22,400 23.000 4,200 200.000 58,000 S 117,200 Total current liabilities Long-term liabilities: Notes payable 122.000 $ 307,600 Total liabilities 239,200 Total current assets Long-term assets: Land Buildings Stockholders' Equity: 45,000 275.000 Common stock Retained earnings 200,000 100,400 (88,000) Less: Accumulated depreciation Total long-term assets Total assets 232.000 Total stockholders' equity Total liabilities and stockholders equity 300,400 S 539,600 S 539,600