Paterno Corporation gathered together the following information regarding the asset, liability, shareholders' equity, revenue, and expense accounts as of the end of its first year in operations, December 31, 2021:

Rent expense $ 7,400

Dividends $10,200

Truck 25,600

Accounts payable 6,700

Supplies 2,500

Sales revenue 46,600

Salary expense 19,400

Salary payable 12,200

Accounts receivable 8,200

Utilities expense 5,000

Note payable 10,000

Interest expense 1,200

Common shares 25,000

Cash 21,800

Required: Prepare a balance sheet in good form for Paterno Corporation dated December 31, 2021. Note that at least one account in the general ledger is not identified in the above list