\fCurrent Attempt in Progress Listed below in alphabetical order are the balance sheet items of Pina Colada Company at December 31, 2020. Accounts Payable $ 58,000 Accounts Receivable 32,000 Buildings 68,000 Cash 24,000 Owner's Capital 153,000 Land 59,000 Equipment 28,000 Prepare a balance sheet. (List Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Buildings and Equipment.) PINA COLADA COMPANY Balance Sheet