Prepare a balance sheet for Company XYZ as of December 31, 2023, using the following information:

• Cash: $50,000
• Accounts Receivable: $30,000
• Inventory: $20,000
• Property, Plant, and Equipment: $150,000
• Accumulated Depreciation: ($20,000)
• Accounts Payable: ($15,000)
• Long-term Debt: ($50,000)
• Shareholders' Equity: ?