Create year end balance sheet from the table.

1 2 Cash 3 Accounts Receivable Account Debit Credit 40450 4000 4 Interest Receivable 5 Supplies 2800 6 Prepaid Insurance 6000 7 Prepaid Rent 15000 8 Equipment 40000 9 Accumulated Depreciation 10 Long-Term Investments 20000 11 Accounts Payable 250 12 Dividend Payable 13 Unearned Revenue 14 Short-Term Notes Payable 1500 30000 15 Interest Payable 16 Income Taxes Payable 17 Common Stock (1$ par value) 1000 18 Additional Paid-In Capital 9000 19 Retained Earnings 20 Decorating Revenue 120000 21 Interest Income 22 Wage Expense 32000 23 Utilities Expense 1000 24 Telephone Expense 500 25 Supplies Expense 26 Rent Expense 27 Insurance Expense 28 Depreciation Expense 29 Income Tax Expense 30 Totals 161750 161750