Listed below in alphabetical order are the balance sheet items of Middleton Company at December 31, 2020. Accounts payable $21,000 Accounts receivable 15,000 Buildings 91,000 Cash 6,000 Equipment 17,000 Owner's Capital 108,000 Prepare a balance sheet and include a complete heading. (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Equipment and Buildings.)