8. Below is an alphabetical listing of the accounts of Walkers, Inc. as of December 31, 2016. Accounts payable Investment in securities available for sale Accounts receivable Land Accumulated depreciation: Notes payable (due 2017) buildings and equipment Office supplies Additional paid-in capital on common stock Patents Allowance for doubtful accounts Prepaid insurance Bonds payable (due 2018) Retained earnings Buildings and equipment Salaries payable Cash Taxes payable Common stock, $5 par Treasury stock Discount on bonds payable Unearned rent Dividends payable Inventory Required: Prepare the Asset section (only) of a properly classified balance sheet (without amounts) for Walkers, Inc. on December 31, 2016. Make sure you include a formal heading for the balance sheet and all section headings, subtotals and totals for the Asset section. (22pts.)