Cash	$	1,300
Accounts Receivable		2,700
Prepaid Insurance		3,000
Notes Receivable (long-term)		3,700
Equipment		12,700
Accumulated Depreciation				$	3,300
Accounts Payable					5,770
Salaries and Wages Payable					1,100
Income Taxes Payable					3,600
Unearned Revenue					670
Common Stock					3,100
Retained Earnings					1,100
Dividends		370
Sales Revenue					45,680
Rent Revenue					370
Salaries and Wages Expense		22,300
Depreciation Expense		1,650
Utilities Expense		4,920
Insurance Expense		1,750
Rent Expense		6,700
Income Tax Expense		3,600
Total	$	64,690		$	64,690

The Sky Blue Corporation has the following adjusted trial balance at December 31

Prepare a balance sheet.