Cone corporation is in the process of preparing its december 31, 2021, balance sheet. there are some questions as to the proper classification of the following items: $55,000 in cash restricted in a savings account to pay bonds payable. the bonds mature in 2025. prepaid rent of $29,000, covering the period january 1, 2022, through december 31, 2023. notes payable of $210,000. the notes are payable in annual installments of $25,000 each, with the first installment payable on march 1, 2022. accrued interest payable of $17,000 related to the notes payable. investment in equity securities of other corporations, $90,000. cone intends to sell one-half of the securities in 2022. required: prepare the asset and liability sections of a classified balance sheet to show how each of the above items should be reported.