Janet Palmer is the owner and manager of Beautiful Flowers. She was advised to prepare a balance sheet to help her with managing the business. In response, Janet prepared the following document. Beautiful Flowers Balance Sheet as at December 31, 2016 Current Liabilities Buildings Debtors Equity Capital Current Assets 62 660 28 000 90 660 76 600 167 260 Creditors 26 200 Equipment 20 000 Bank Overdraft 24 720 70 920 Fixed Assets Stock 8 360 Cash 8 500 16 860 87 860 Use the information above to prepare a corrected balance sheet for Beautiful Flowers as at December 31, 2016.