account name	Debit	Creditor
Cash	2000
Owe	88000
Sales		1850000
Administrative m	250000
Cost of sales	135000
M sell it	150000
Deferred income taxes		20000
Assets at fair value incomestatement	18000
Assets at fair value - comprehensive income statement	22000
Real Estate Investments	850000
Equipment	125000
Complex depreciation of equipment		110000
Capital		900000
Treasury stocks	45000
Retained earnings		35000
Long-term bank loan		33000
Short term loan		45000
Stock n	45000
Creditors n		12000
Investments in allied companies	60000
Total	1790,000	3,005,000

Required: To prepare a list of financial position as of 12/31/2020, classified according to the main categories of the list