BAYAN COMPANY TRIAL BALANCE AS AT DECEMBER 2020 DEBIT CREDIT $ Cash 8000 Accounts Receivable 26,000 Supplies 4,500 Prepaid Insurance 7,000 Equipment 41,000 Accumulated Depreciation Equipment 4,800 Machinery 7,500 Accounts Payable 22,200 Salaries Payable 20,000 Owner's Capital 43,300 Owner's Drawings 4,200 Service Revenue 26,400 Salaries and Wages Expense 5,200 Depreciation Expense 4,800 Insurance Expense 5,000 Interest Expense 3,500 116700 116700 Required: Prepare a classified balance sheet for Bayan Company showing total current and non current assets and liabilities and owners equity (8 M)