Example: Prepare a Balance Sheet for Kenny's Lawn Company' as of Dec 31, 2020 Vehicles $314 Other (includes financial leases) $96 Common stock $190 Retained earnings $1,012 Notes payable $99 Machinery and equipment $1,693 Accruals $114 Preferred stock $200 Marketable securities $51 Inventories $300 Land and buildings $1,903 Paid-in capital in excess of par on common stock $418 Long-term debt (includes financial leases) 8967 Furniture and fixtures $316 Accounts receivable S365 Accumulated depreciation $2,056 Accounts payable $270 Cash $288