On December 31, Bell Co. had the following list of accounts. \begin{tabular}{|l|l|l|r|} \hline & Ending Retained Earnings & $12,800 \\ \cline { 2 - 3 } & Legal Expense & 3,500 \\ \cline { 2 - 3 } & Prepaid Rent & 11,400 \\ \cline { 2 - 3 } & Rent Expense & 6,700 \\ \cline { 2 - 3 } & Supplies & 6,900 \\ \cline { 2 - 4 } & Supplies Expense & 4,400 \\ \hline & Travel Expense & \\ \hline \end{tabular} Required: Prepare a balance sheet on December 31, classifying and ordering all balance sheet accounts in the proper sections