Accounts payable $4,375 Spa operating expense $23,760 Accounts receivable 8,490 Office expense 2,470 Cash ??? Spa supplies 9,230 Fees earned 98,435 Wages expense 26,580 Spa furniture and equipment 56,000 Drawing 38,170 Computers 2,130 Prepare a balance sheet for the year ended December 31. Rocky's Day Spa Balance Sheet December 31 Assets $- Select - - Select - - Select - - Select - - Select - Total assets $fill in the blank 11 Liabilities $- Select - Owner's Equity - Select - Total liabilities and owner's equity $fill in the blank 16