Prepare a December 31, 2017, balance sheet for Wildland Fire Warriors like the one for The Card Shop from the following: cash, $41,400; accounts payable, $29,400; merchandise inventory, $15,400; Jim Shanel, capital, $48,800; and equipment, $21,400. Answer is complete but not entirely correct. WILDLAND FIRE WARRIORS Balance Sheet December 31, 2017 Liabilities 41,400 Accounts payable 15,400 Accounts receivable 21,400 Owner's Equity Jim Shanel, capital 78,200 Total liabilities and owner's equity $ S Assets Cash Merchandise inventory Equipment 29,400 77,800 107,200 Total assets $ $