2-Giving the following data, draw the balance sheet :$80000 lands-:$140000 equipment :$180 0,000 buildings :$140,000account receivable :$ 90,000 account payable - :$10,000 retained earnings $140,000 long term debts :$70,000 intangible assets :$5,000 prepaid expenses :$10,000 annual depreciation A- Define the balance sheet and its importance? B-Draw the balance sheet in (T form) (25 marks )