4. Marci Vigiani is a registered massage therapist in Ottawa, Ontario. A list of the assets and liabilities as of June 30, 20-, for her business, Marci's Mas- sage Therapies, appears below. The assets and liabilities are not listed in the correct order. Cash, $1386; Bank Loan, $6000; A/R-J. Goertzen, $320; Equipment, $6809; A/P-Body Works Supply, $1345; Supplies, $655; A/R-L. Tyler, $480; Furni- ture, $3300; A/P-Live Well Equipment, $984. A. Set up a simple T-account ledger for the business. Use the forms provided in your Workbook. (Note: The capital amount was not given. You have to calculate it.) B. Using your organized ledger as a guide, create a balance sheet for the business