Selected accounts from Lue Company’s adjusted trial balance for the year ended December 31 follow. Prepare a classified balance sheet.Total equity$ 31,900Employee federal income taxes payable$ 10,700 Equipment41,900Federal unemployment taxes payable220 Salaries payable35,900FICA—Medicare taxes payable510 Accounts receivable9,100FICA—Social Security taxes payable4,600 Cash56,700Employee medical insurance payable3,900 Current portion of long-term debt5,900State unemployment taxes payable3,600 Notes payable (due in 6 years)10,000Sales tax payable (due in 2 weeks)470