Brief Exercise 1-5 In alphabetical order below are balance sheet items for Sheffield Corp. at December 31, 2017. Accounts payable $84,500 Accounts receivable 92,300 Cash 28,600 Common stock 23,400 Retained earnings 13,000 Prepare a balance sheet for Sheffield Corp. as of December 31, 2017. (List assets in order of liquidity.) Sheffield Corp. Balance Sheet Assets $ $ Liabilities and Stockholders' Equity $ $ $