Assume you are the president of APEC Aerospace Corporation. At the end of the first year of operations (December 31), the following financial data for the company are available: Accounts Payable Accounts Receivable Cash Common Stock Dividends Equipment Notes Payable Operating Expenses Other Expenses Sales Revenue Supplies $33,230 9,600 14,000 10,100 1,200 80,000 51,370 61,000 8,900 89,100 9,100 3. Prepare a balance sheet at December 31. APEC AEROSPACE CORPORATION Balance Sheet