Debit Credit Cash $ 199,490 Sales $ 8,103,530 156,530 -4,800,000 301.490 279.490 Debt Investments (trading) (at cost, $145,000) Cost of Goods Sold Debt Investments (long-term) Equity Investments (long-term) Notes Payable (short-term) Accounts Payable Selling Expenses Investment Revenue 93,530 458,530 2,003,530 66,610 Land 263,530 1,042,490 138,490 Buildings Dividends Payable Accrued Liabilities Accounts Receivable Accumulated Depreciation Buildings 99,530 438,530 152,000 Allowance for Doubtful Accounts 28,530 Administrative Expenses 903.610 Interest Expense 214,610 Inventory 599,490 Gain 83,610 Notes Payable (long-term) 902,490 603,530 1,002,490 60,000 160,000 1,003,530 Equipment Bonds Payable Accumulated Depreciation Equipment Franchises Common Stock ($5 par) Treasury Stock Patents Retained Earnings Paid-in Capital in Excess of Par Totals 194,530 195.000 80.490 82.490 $ 12,355,850 $ 12,355,850 Prepare a balance sheet at December 31, 2020, for Blue Corporation. (Ignore income taxes). (List Current Assets in order of liquidity, Property, Plant and Equipment in order of Land, Building and Equipment. Enter account name only and do not provide the descriptive information provided in the question.)