From the following, prepare a balance sheet for Roe Co. as of December 31, 2017. Salaries Payable Accounts Receivable Retained Earnings Common Stock Mortgage Note Payable Prepaid Rent Accounts Payable Land Cash Merchandise Inventory Building Assets Current assets: Total current assets Plant and equipment: Total plant and equipment Total assets: $ 6,000 9,000 21,000 27,000 45,000 12,000 19,000 18,000 3,000 16,000 60,000 $ $ $ Roe Company Balance Sheet December 31, 2017 Current liabilities: Liabilities 0 Total current liabilities Long-term Liabilities: Stockholders' Equity: 0 Total stockholders' equity 0 Total liability and stockholders' equity $ $ $ $ 0 0 0 0