Please answer the qeustion ASAP

BLUE Inc started its operations in 2021. On December 31 2021, it had the following adjusted trial balance: 1. Rent for 24 months, starting January 1,2022 , in the amount of $48, was paid in cash. 2. On July 31, 2022, the company enters into a new labor contract with the employees' union that calls for a \$15 increases in wages, effective February 1, 2023. 3. Sales, all on credit, were $850. Collections from customers were $720. 4. In addition to the transactions described in items 3 above, products were shipped to the customer who paid $40 in advance (see December 31, 2021 balances). The selling price was $120, and the customer will pay the balance in early 2023 . 5. The company purchased $550 worth of inventory, on account. Payments on accounts payable were $470. 6. Based on a physical count, inventory balance as of December 31,2022 was $85. The market value of these inventories was $90. 7. The employees earned $54 as wages. Cash wage payments to employees were $57. 8. Depreciation for the year equals $15. 9. A dividend of $55 was declared and paid during 2022 . Assume tax rate is 0\% (i.e. ignore tax expense). Question: Prepare the Balance Sheet as of December 31, 2022 (in thousands). Cash Account receivables Inventories Prepaid rent PP\&E (at cost) Less: Accumulated depreciation TOTAL ASSETS Accounts payable Unearned revenue Wages payable Common stocks Retained earnings TOTAL LIABILITIES + EQUITY