Below is an alphabetical list of items that belong on either a farm's balance sheet or income statement. Using this information, construct a balance sheet dated December 31, 2018 and an income state from January 1, 2018 to December 31, 2018. Items that have no value beside them indicate that you are to calculate the value based on the other numbers you have. ment Accounts Payable Accounts Receivable Agricultural Program Payments Breeding Livestock Buildings Cash Cash Rent Expense Crop Cash Sales Crop Insurance Proceeds Crops Held for Sale and Feed Current Portion of Long-Term Debt $ 125,128.50 s 1,850.00 S30,000.00 56,500.00 125,000.00 $87,500.00 100,000.00 400,000.00 $ 15,000.00 171,000.00 $ 15,500.00 $ 40,000.00 Earnings Before Interest and Taxes (EBIT) Earnings Before Taxes Fertilizer and Supplies Fertilizer Expense Fuel and Utility Expense 29,000.00 $50,000.00 33,000.00 6,000.00 General Farm Insurance Expense Gross Revenue Herbicide and Insecticide Expense Interest Expense Labor Hired Expense $ 25,000.00 60,000.00 $30,000.00 S 1,125,000.00 $ 170,000.00 $ 13,000.00 $ 337,500.00 65,500.00 $ 80,500.00 Land (At Market Value) Livestock and Milk Cash Sales Machine Hire Expense Machinery and Equipment Loans Market Livestock Marketing Expense $ 5,800.00