On December 31, Rodriguez Co. had the following list of accounts. Accounts Payable $ 23,300 Ending Capital $ 128,700 Accounts Receivable 65,000 Prepaid Rent 23.500 1.100 Advertising Expense 4,200 Rent Expense Beginning Capital 96,300 Service Revenue 67,200 Cash 51,500 20,800 D Supplies Deferred Revenue 8,800 Supplies Expense 6.100 21,200 Drawing 2,200 Utilities Expense Required: Prepare a balance sheet on December 31, classifying and ordering all balance sheet accounts in the proper sections