Balance sheet preparation Use the appropriate items from the following list to prepare in good form Mellark's Baked Goods balance sheet at December 31 , 2019. Complete the fragment of the balance sheet below ( $000) : (Select the correct account from the drop-down menu and round to the nearest dollar.) \begin{tabular}{lr} \hline Item & Value ($000) Dec 31,2019 \\ \hline Accounts payable & $224 \\ Accounts receivable & 451 \\ Accruals & 58 \\ Accumulated depreciation & 267 \\ Buildings & 223 \\ Cash & 216 \\ Common stock (at par) & 86 \\ Cost of goods sold & 2,470 \\ Depreciation expense & 47 \\ Equipment & 147 \\ Furniture and fixtures & 166 \\ General expense & 318 \\ Inventories & 378 \\ Land & 99 \\ Long-term debts & 422 \\ Machinery & 420 \\ Marketable securities & 70 \\ Notes payable & 470 \\ Paid-in capital in excess of par & 364 \\ Preferred stock & 101 \\ Retained earnings & 203 \\ Sales revenue & 3,588 \\ Vehicles & 25 \end{tabular}