On December 31, Lee Co. had the following list of accounts. Accounts Payable $ 49,800 O Entertainment Expense $ 4,500 0 Accounts Receivable 60,400 Maintenance Expense 9,600 O Beginning Retained Earnings 7,800 O Prepaid Rent 19,100 Capital Stock 41,400 Rent Expense 4,900 O Cash 36,000 O Service Revenue 59,100 O Deferred Revenue 11,800 O Supplies 17,800 O Dividends 11,200 Supplies Expense 6,400 O Ending Retained Earnings 30,300 Required: Prepare a balance sheet on December 31, classifying and ordering all balance sheet accounts in the proper sections