BONUS EXERCISE FOR EXTRA POINTS The financial statement columes of the are as follow of the worksheet for Miracle Mas at December 31, 2018 MIRACLE MAX Worksheet For the Year Ended December 31, 201 Accounts Receivable Supplies Prepaid Insurance Accumulated Accounts Payable Salaries Payable Notes Payable (long serm Owner's Capital Ouner's Drawings Service Revenue Advertising Expense Depreciation Expense Insurance Expense Rent Expense Salaries and Wages Expense Supplies Expense 9,000 2000 112000 17,000 42,000 01,000 123,000 255,000 233,000 Totals Net Income TOTAL af Owner's Capital that wovuid apper on a balance sheet at sheet for Miracle Max at December 31, 2018 assuming (a) Calulate the balance Owner's December 31, 2018 (b) Prepare a c the note payable is a long-term liahility