As of December 31, 2017, Armani Company's financial records show the following items and amounts. Cash Accounts receivable Supplies Equipment Accounts payable Common stock Retained earnings, Dec. 31, 2016 Retained earnings, Dec. 31, 2017 Dividends Consulting revenue Rental revenue Salaries expense Rent expense Selling and administrative expenses $10,200 9,200 6,200 5,200 11,100 13,500 4,200 6,200 13,200 33,400 22,400 20, 200 12,200 8,200 Required: Prepare a year-end balance sheet for Armani Company ARMANI COMPANY Balance Sheet December 31, 2017 Assets Liabilities