Prepare a balance sheet for the Colonnade Restaurant, owned by Carman Pasquale, dated January 31, 20. Assets include building $154 000, equipment $28 500, furniture $34 600, inventory $16 900, and cash $12 500. Liabilities include mortgage $60 000, Central Wholesales $9 450, and bank loan $10 000. Note that in this question, both the assets and the liabilities must be rearranged. The liabilities are placed in the order of the need to be paid accounts payable first and mortgage last.