Prepare a Balance Sheet in Microsoft Excel using these accounts.

Separate the assets and liabilities into Short-term and Long-term categories

Below the Equipment, subtract the Accumulated Depreciation.

The company has the following account balances as of December 31, 2021: Rent Expense Utilities Expense Owner Withdrawals 48,000 14,800 80,000 Advertising Expense Salaries Expense Insurance Expense Interest Revenue Cash Supplies Land Equipment Accounts Payable Owner Capital Sales Revenue 34,200 106,400 12,150 6,120 32,580 2,500 72,000 128,990 46,500 288,210 841,700 Short-term Investments (asset) 27,600 Prepaid Insurance 2,200 Buildings 160,000 Accum. Depreciation-equip. 64,000 Salaries Payable 3,240 Note Payable-due Jan. 2024 60,000 Sales Returns 8,390 Depreciation Expense-equip. 6,200 The company has the following account balances as of December 31, 2021: Rent Expense Utilities Expense Owner Withdrawals 48,000 14,800 80,000 Advertising Expense Salaries Expense Insurance Expense Interest Revenue Cash Supplies Land Equipment Accounts Payable Owner Capital Sales Revenue 34,200 106,400 12,150 6,120 32,580 2,500 72,000 128,990 46,500 288,210 841,700 Short-term Investments (asset) 27,600 Prepaid Insurance 2,200 Buildings 160,000 Accum. Depreciation-equip. 64,000 Salaries Payable 3,240 Note Payable-due Jan. 2024 60,000 Sales Returns 8,390 Depreciation Expense-equip. 6,200