Create a Balance Sheet (for time series analysis) using the information given below. The elements of the table must be put into the correct categories (Current Assets, Fixed or Non-Current Assets, Current Liabilities, Fixed or Non-Current Liabilities, Capital).

Then, calculate the Total for Assets and Liabilities + Capital.

Company name: Villa Sol S.A.

Title: Balance Sheet

Currency used: US dollars

Period: 2020 and 2021

1) Machinery, Plant and Equipment - $653,908.00 (2020), $767,527.00 (2021)

2) Intellectual Property - $564,218.00 (2020), $543,336.00 (2021)

3) Suppliers - $146,091.00 (2020), $163,812.00 (2021)

4) Accounts Payable - $57,731.00 (2020), $63,828.00 (2021)

5) Inventories - $434,839.00 (2020), $528,465.00 (2021)

6) Long-term bank loan - $30,000.00 (2020), $20,000.00 (2021)

7) Cash or box - $46,000.00 (2020), $57,319.00 (2021)

8) Capital Stock - $841,933.00 (2020), $862,207.00 (2021)

9) Furniture and Supplies - $45,256.00 (2020), $43,017.00 (2021)

10) Reserves - $78,222.00 (2020), $80,121.00 (2021)

11) Mortgage - $10,000.00 (2020), $9,500.00 (2021)