Prepare Balance Sheet. $($Input all amounts as positive values.$)$

$\backslash$table$[[$Pool Corporation,,,$],[$Balance Sheet,,,$],[$For year ended December $31,2020,,,],[$Assets$,,,],[$Current Assets,,,$],[,,,],[,,,],[,,,],[,,,],[,,,],[,,,],[$Total Current Assets,,,$],[$Non$-$Current Assets,,,$],[,,,],[,,,],[$Total Non$-$Current Assets,,,$],[$Lotal Assets,,,$],[$Current Liabilities,,,$],[,,,],[,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$The following transactions occurred during the financial year $2020$:

a$.$ A retail pool customer pays his outstanding balance of $$13,600$ to Pool Corporation.

b$.$ Supplies purchased in Cash amounting $$710.$

c$.$ Pool Corporation purchases Product Inventory in Cash amounting to $$5,400.$

d$.$ Paid wages in cash amounting to $$7,800.$

e$.$ Pool Corporation purchased equipment worth $$6,000$ and paid immediately.

f$.$ The company paid $$2,400$ cash for the premium on a $12$ th month insurance policy beginning from December $2020.$

g$.$ Pool company paid $$200$ towards general repairs in cash.

h$.$ The company paid $$2,800$ cash towards Utilities.

i$.$ Pool Company paid $$130$ towards transportation for one of the equipment as per the sale agreement.

j$.$ Company purchased Product Inventory for $$31,000$ Cash.

k$.$ Pool corporation owed $$900$ wages to the office receptionist and three assistants for working the last two days if December $2020.$ The employees will be paid in January $2021.$

I. On October $1,2020,$ Pool Corporation received $$24,000$ from customers who prepaid pool cleaning service for one year beginning on November $1,2020.$

m $.$ The company received a $$560$ utility bill for December utility usage. It will be paid in January $2021.$

n$.$ Pool Corporation borrowed $$30,000$ from a local bank on May $1,2020,$ signing a note with a $6$ percent interest rate. The note and interest are due on May $1,2021.$

o$.$ On December $31,2020,$ Pool Corporation cleaned and winterized a customer's pool for $$12,800,$ but the service was not yet recorded on December $31.$

p$.$ On August $1,2020,$ Pool Corporation purchased a two$-$year insurance policy for $$5,400,$ with coverage beginning on that date.

q$.$ During $2020,$ Pool Corporation purchased supplies costing $$25,000$ from various suppliers for cash.

r$.$ Pool Corporation estimated that depreciation on its buildings and equipment was $$8,300$ for the year.

s$.$ At December $31,2020,$ $$1,500$ of interest on investments was earned that will be received in $2021.$

t$.$ Rent for December due to be paid in January $2020$ of $$1,900.$

u$.$ Sold $$64,000$ of goods and received the amount on the same day.

v$.$ Record the expired insurance purchased $($trans$.$ f$)$ for the month of December.

w$.$ Sale of worth $$21,000$ made to Penny's Pool Service & Supply Inc. on Credit.

x$.$ The company received utilities bill for $$550$ for December. Paid in cash when received.

y$.$ Property tax paid $$10,100$ during the year.

z$.$ Received partial payment from Penny's Pool Service & Supply Inc amounting to $$10,500$ for the purchase made this year. $($tras$."$w$")$

a$1.$ Pool Corporation purchased equipment worth $$5,000$ on credit basis.

b$2.$ Pool Corporation received the remaining balance amount due towards the recent sale made to Penny's Pool Service & Supply Inc. $($trans $"w")$

c$3.$ Paid for the equipment purchased. $($tran$.$ A$1)$

d$4.$ On December $31,2020,$ Pool Corporation had $$24,000$ of pool cleaning supplies on hand. Record the necessary adjusting entry.

e$5.$ Property tax due and payable worth $$13,000.$