On December 31, Harris Co. had the following list of accounts. Accounts Payable $ 43,500 Ending Retained Earnings $ 16,300 58,200 Maintenance Expense 4,600 Accounts Receivable Advertising Expense 8,200 Prepaid Rent 14,700 Beginning Retained Earnings 300 Rent Expense 7,600 Capital Stock 47,600 Service Revenue 56,900 Cash 28,200 Supplies 17,200 Deferred Revenue 10,900 Supplies Expense 6,000 Dividends 14,500 Required: Prepare a balance sheet on December 31, classifying and ordering all balance sheet accounts in the proper sections