Cullen Beatty plans to start a consulting businessCullen Consulting Services. In preparation to do this, on April 1, 2019, he invested $54,000 in cash and $23,000 in equipment, and opened an account at Office Plus by purchasing $1,900 in office supplies which is due by the end of the month. He then signed a one-year lease agreement on an office building for $6,800, paying the full amount in advance. Prepare a Balance Sheet for Cullen Consulting Services as of April 1, 2019, before he conducts any services.