On December 31, Baker Co. had the following list of accounts Accounts Payable $ 38,800 Entertainment Expense $ 2,500 1,400 60,100 O Maintenance Expense Accounts Receivable Beginning Capital 91,800 O Prepaid Rent 21,600 Cash Rent Expense 2,000 48,100 9,100 Deferred Revenue Service Revenue 40,300 Drawing 18,800 Supplies 24,300 1,200 Ending Capital 106,200 Supplies Expense Required: Prepare a balance sheet on December 31, classifying and ordering all balance sheet accounts in the proper sections