Keeping the Fundamental Accounting Equation in mind (Assets = Liabilities + Equity), categorize the items below into the proper category to create a simple balance sheet. (Left side Assets with amounts and Right side Liabilities & Equity with amounts). Please provide the balance sheet in its entirety, not just the answer to the equation. Both sides totals must be equal.

Equipment	200,000
Accounts Payable	75,000
Cash	80,000
Loans Payable	210,000
Buildings	340,000
Retained Earnings	700,000
Land	135,000
Accounts Receivable	150,000
Inventory	80,000