Financial data for Lifecycle Fitness is given below. All figures are in dollars. Use this data to construct a Balance Sheet for the company for the year ending December $31,2023$ and use your constructed statement to answer the following $5$ questions $($i$.$e$.,26$ through $30).$ NOTE: Not every item in the list below belongs on the balance sheet $-$ you have to use some given data to determine needed accounts for the balance sheet. However, other than what is listed and$/$or can be derived, there are no other accounts on the company's balance sheet $-$ use cash as a plug figure to balance the balance sheet.

$\backslash$table$[[$Accounts payable,$135,100],[$Accruals$,60,200],[$Accumulated depreciation,$2,943,000$