On December 31, Jenkins Co. had the following list of accounts. Accounts Payable $ 34,500 Ending Capital $ 110,600 Accounts Receivable 69,700 O Prepaid Rent 24,300 Beginning Capital 106,400 O Rent Expense 1,200 Cash 49,100 12,900 Supplies Supplies Expense Consulting Revenue 32,700 8,000 10,900 Travel Expense 1,400 Deferred Revenue Drawing 15,900 Utilities Expense 2,000 Required: Prepare a balance sheet on December 31, classifying and ordering all balance sheet accounts in the proper sections