9. (18 pts) Create a balance sheet using the following items: Equipment-36000, accumulated depreciation-18000, cash-10,000, accounts receivables-2,000, accounts payables-4,000, deposits from customers-1,500, common stock-10,000, retained earnings-4,500-180 day notes payable-10,000 (Hint: Make sure it balances) 10. (3 pts) Given the following items, what is the cost of goods sold over the past year? Beginning inventory 100,000, purchases during the year 200,000, ending inventory 150,000