Create a balance sheet with the following account balances:

• Cash: $60,000
• Accounts Receivable: $45,000
• Inventory: $70,000
• Equipment: $150,000
• Accumulated Depreciation: $55,000
• Accounts Payable: $75,000
• Notes Payable: $70,000
• Common Stock: $120,000
• Retained Earnings: $100,000 -