Gary Brevard is the sole proprietor of the Brevard Golf Course. His balance sheet accounts are shown below at the end of 2016. Cash $15,000.00 Prepaid insurance 1,000.00 Land 150,000.00 Accounts payable 8,000.00 Account receivables 10,000.00 Taxes payable 3,000.00 Mortgage payable 360,000.00 Equipment 200,000.00 Buildings 400,000.00 Inventories 6,000.00 Wages payable 3,500.00 Owners' equity 257,500.00 Investments 50,000.00 Accumulated depreciation 200,000.00 Prepare a balance sheet for the Brevard Golf Course