Ri company’s december 31 post-closing trial balance contains the following normal balances: cash $19,000 accounts payable 20,000 building 439,500 long-term notes payable 785,000 common stock 950,000 retained earnings 75,000 accumulated depreciation—equipment 180,000 land 877,000 accounts receivable 22,500 accumulated depreciation—building 135,000 wages payable 6,000 patent (net of amortization) 120,000 notes payable (short term) 131,000 inventory 206,000 equipment 600,000 allowance for doubtful accounts 2,000 required prepare a december 31 classified balance sheet for ari company.