BE1.10 (LO 5), AP In alphabetical order below are balance sheet items for Ellerby Company at December 31, 2022. Prepare a balance sheet, following the format of Illustration 1.10. Accounts $85,000 payable Accounts 72,500 receivable Cash 44,000 Common 21,500 stock Retained 10,000 earnings Determine where items appear on financial statements