Golden Pineapples Pty Ltd had the following assets and liabilities at financial year end: 31 December 2019 31 December 2020 $ $ Assets Cash on hand 72,300 63,800 Accounts receivable 69,200 61,900 Inventory 83,700 67,300 Buildings and equipment (net) 331,300 370,500 Liabilities and equity Accounts payable 55,700 45,000 Dividends payable 15,800 31,400 Income tax payable 23,900 31,200 Bank loan 208,500 164,000 Share capital 209,200 231,900 Retained earnings ? ? a. Prepare the balance sheet for Golden Pineapples Pty Ltd as at 31 December 2020