1. At the end of January 2005 (its first month of operations in the dry cleaning business), Botkin Corporation was low on cash and needed a loan. The bank requested a balance sheet as of January 31, 2005. The following information was available:

Accounts payable $9,000

Account receivable 50,000

Buildings 170,000

Land 45,000

Stockholders' Equity (Owners' Equity) 180,000

Salaries Payable 5,000

Team 39,000

Unpaid documents 130,000

Money ?

Required : Prepare a balance sheet for Botkin Corporation as of January 31, 2005?