5. Account balances and supplemental information for the Bighorn Corporation as of December 31, 2012, are given below: Accounts Payable ....................................... $ 75,900 Accounts Receivable .................................... 141,600 Accumulated Depreciation--Equipment .................... 84,000 Bonds Payable .......................................... 300,000 Cash ................................................... 243,900 Common Stock ........................................... 1,560,000 Deferred Income Tax Liability (noncurrent) ............. 6,900 Dividends Payable ...................................... 45,000 Equipment .............................................. 840,000 Income Taxes Payable ................................... 91,500 Inventory .............................................. 395,100 Investment in Land ..................................... 510,000 Investment in Stock of Subsidiary ...................... 492,000 Note Payable ........................................... 120,000 Notes Receivable ....................................... 150,000 Prepaid Insurance ...................................... 7,200 Retained Earnings ...................................... 453,600 Salaries and Wages Payable ............................. 42,900 (a) $300,000 of 12% bonds were sold on November 1, 2012, at par. (b) 40,000 shares of $30 par value common stock were sold for $1,560,000. (c) All the equipment was purchased on January 2, 2011. The depreciation rate is 10 percent per year. (d) 5 percent of accounts receivable are expected to be uncollectible. (e) A two-year insurance policy was purchased on May 1, 2012, for $7,200. (f) Accrued interest on $150,000 of short-term notes receivable from customers was $5,100 at December 31, 2012. (g) $120,000 was borrowed from the bank on a 5-year, 10% note payable dated July 1, 2012. The loan is to be repaid in 10 semiannual payments of $12,000 plus interest, with the first payment due January 1, 2013. Prepare a properly classified balance sheet in report form for Bighorn Corporation as of December 31, 2012