On December 31, Collins Co. had the following list of accounts: Accounts payable $28,800 Accounts Receivable $49,200 Beginning retained earnings $5700 capital stock 65100 cash 29700 consulting revenue 26400 dividends 12,200 ending retained earnings 6900 entertainment expense 1100 prepaid rent 22300 rent expense 5700 supplies 12,200 supplies expense 5000 travel expense 1200 unearned revenue 12600 prepare a balance sheet on December 31st, classifying and ordering all balance sheet accounts inthe proper sections