In early December Alice and Bob decided to open Sample Cafe with $14,000 of their own money and $21,000 borrowed from a friend. They have spent $11,000 on equipment and furniture, and they have purchased $2,900 worth of cups for cash which they expect will be used over the next three months. Having put down a $2,500 deposit for a location on Main St., they will pay the first month's rent when they open their doors on January 1. In the balance sheet template below, fill in the appropriate values as of December 31. Cash Asset Account Accounts Receivable Inventory Furniture & Equipment Value Liability/Equity Account Accounts Payable 0 Long-Term Liabilities 0 Total Liabilities n/a 0 n/a Accumulated Depreciation* $ 0 Paid-in Capital 0 Deposit Total Assets * Input Accumulated Depreciation as a negative value. n/a n/a Total Liabilities & Equity 0 Value