I. The following is a partial listing of accounts for Euisara, Inc., for the year ended December 31, 2012.

Required:

Prepare a balance sheet in GAAP format for December 31, 2012.

Finished Goods	$ 9,718
Current Maturities of Long-Term Debt	1,257
Accumulated Depreciation	9,980
Accounts Receivable	24,190
Sales Revenue	127,260
Treasury Stock	251
Prepaid Expenses	2,199
Deferred Taxes (long-term liability)	8,506
Interest Expense	2,410
Allowance for Doubtful Accounts	915
Retained Earnings	18,951
Raw Materials	9,576
Accounts Payable	19,021
Cash and Cash Equivalents	8,527
Sales Salaries Expense	872
Cost of Goods Sold	82,471
Investment in Unconsolidated Subsidiaries	3,559
Income Taxes Payable	8,356
Work In Process	1,984
Additional Paid-In Capital	9,614
Equipment	41,905
Long-Term Debt	15,258
Rent Income	2,468
Common Stock	3,895
Notes Payable (short-term)	6,156
Income Tax Expense	2,461