3. Bear Tracks, Inc., has total assets of $8,000, fixed assets of $4,000, current liabilities of $2,000, total sales of $3,000, and shareholders' equity of $4,000. Please build the balance sheet for Bear Tracks, Inc. (20 points) Show your calculation to get full points. 4. What are the three major differences between debt and equity? Elaborate your answer to get full points. (10 points) I Difference 1: Difference 2: Difference 3