Balance sheet preparation Use the appropriate items from the following list Complete the fragment of the balance sheet below ($000) : (Select the correct account from the drop-down menu and round to the nearest dollar.) Mellark's Baked Goods Balance Sheet as of December 31, 2021 Assets Current assets: Total current assets $ $ \begin{tabular}{lr} \hline Item & Value ($000) at year end \\ \hline Accounts payable & $225 \\ Accounts receivable & 453 \\ Accruals & 55 \\ Accumulated depreciation & 269 \\ Buildings & 224 \\ Cash & 211 \\ Common stock (at par) & 86 \\ Cost of goods sold & 2,515 \\ Depreciation expense & 46 \\ Equipment & 143 \\ Furniture and fixtures & 171 \\ General expense & 322 \\ Inventories & 372 \\ Land & 105 \\ Long-term debts & 417 \\ Machinery & 425 \\ Marketable securities & 78 \\ Notes payable & 479 \\ Paid-in capital in excess of par & 357 \\ Preferred stock & 104 \\ Retained earnings & 215 \\ Sales revenue & 3,642 \\ Vehicles & 25 \end{tabular}