On December 31, Nelson Co. had the following list of accounts. Accounts Payable $ 48,300 Maintenance Expense $ 4,000 Accounts Receivable 62,100 Prepaid Rent 16,300 Beginning Retained Earnings 42,400 Rent Expense 8,200 Capital Stock 57,500 Service Revenue 29,600 Cash 50,700 Supplies 14,200 Deferred Revenue 9,400 Supplies Expense 4,100 Dividends 23,200 Utilities Expense 4,400 Ending Retained Earnings 28,100 Required: Prepare a balance sheet on December 31, classifying and ordering all balance sheet accounts in the proper sections. Nelson Company Balance Sheet December 31 (Choose one) Total Assets Assets Liabilities