A partially completed balance sheet for Blue Company Incorporated as of October 31, 2022, is presented. Where amounts are shown for various items, the amounts are correct. Required: Using the following data, complete the balance sheet. Blue Company's records show that current and former customers owe the firm a total of $4,000; $650 of this amount has been due for more than a year from two customers who are now bankrupt. The equipment, which is still being used in the business, cost $17,700 new; similar used equipment is now worth $10,000. Management estimates that the equipment has been used for one-fourth of its total potential use. The land cost Blue Company $11,000; it was recently assessed for real estate tax purposes at a value of $15,000. Blue Company's president isn't sure of the amount of the note payable, but he does know that he signed a note. Since Blue Company was formed, net income has totaled $33,000, and dividends to stockholders have totaled $20,000. Note: Enter decreases with a minus sign to indicate a negative financial statement effect.