E5-4B (Preparation of a Classified Balance Sheet) Assume that Cluver Inc. has th

E5-4B (Preparation of a Classified Balance Sheet) Assume that Cluver Inc. has the following accounts at the end of the current year.1. Accrued Salaries Payable. 14. Common Stock2. Cash Restricted for Plant Expansion. 15. Treasury Stock (at cost).3. Land Held for Future Plant Site. 16. Raw Materials.4. Accumulated DepreciationBuildings. 17. Unearned Rent Revenue.5. Retained Earnings 18. Copyrights.6. Unearned Subscriptions Revenue. 19. Notes Receivable (short-term).7. Finished Goods. 20. Cash.8. Accounts Receivable. 21. Buildings.9. Bonds Payable (due in 4 years). 22. Work in Process.10. ReceivablesOfficers (due in one year). 23. Preferred Stock InvestmentsLong-term.11. Premium on Common Stock. 24. Note Payable short-term12. Allowance for Doubtful Accounts 25. Discount on Bonds Payable. Accounts Receivable13. Noncontrolling interestInstructionsPrepare a classified balance sheet in good form. (No monetary amounts are necessary.)