Balance Sheet as of December 31, 2023:

Assets	Amount (USD)	Liabilities and Equity	Amount (USD)
Cash and Cash Equivalents	$50,000	Accounts Payable	$15,000
Accounts Receivable	$30,000	Notes Payable	$10,000
Inventory	$40,000	Accrued Expenses	$5,000
Prepaid Expenses	$5,000	Total Current Liabilities	$30,000
Property, Plant, Equipment	$100,000	Long-Term Debt	$50,000
Investments	$20,000	Total Liabilities	$80,000
Other Assets	$10,000
Total Assets	$255,000

Equity	Amount (USD)
Common Stock	$60,000
Retained Earnings	$115,000
Total Equity	$175,000
Total Liabilities and Equity	$255,000

Requirements:

1. Include common assets such as cash, accounts receivable, inventory, prepaid expenses, property, plant, and equipment, investments, and other assets with specific amounts provided.
2. List liabilities including accounts payable, notes payable, accrued expenses, and long-term debt with specified values.
3. Ensure that the balance sheet balances by verifying that total assets equal total liabilities and equity.
4. Present equity section with common stock and retained earnings values.
5. Provide a total for both liabilities and equity section.
6. Use USD as the currency.
7. Date of the balance sheet should be December 31, 2023.