From the following accounts, prepare a balance sheet for the Windcharter Company for the year ending December 31, 2013 (assume that these are the only balance sheet accounts - use cash as a plug figure to balance the balance sheet): Gross fixed assets 284,950 Inventories 136,500 Long term debt (excluding current portion) 134,300 Accrued expenses 11,850 Accumulated depreciation 82,310 Short-term bank loan (notes payable) 32,570 Preferred stock 8,000 Retained earnings 89,280 Current portion of L.T. Debt 4,080 Net accounts receivable 105,770 Additional paid-in capital 71,600 Accounts payable 50,830 Common stock ($0.20 par) 60,000 Cash ?? a. What are Windcharter