Presented below are the balances, listed in alphabetical order, of Samantha Company, at December 1, 2013:

Accounts Payable 8,100

Accounts Receivable 4,000

Cash 7,300

Land 15,300

Long-term Debt Payable 20,700

Machinery 31,600

Merchandise Inventory 12,200

Note Payable 2,200

Paid-in Capital 39,400

Below are the transactions for Samantha Company for the month of December 2013:

a. Sold inventory to a friend at cost, which was $800. The friend paid in cash.

b. Borrowed an additional $1,300 in notes payable.

c. Collected $1,900 from credit customers.

d. Paid $2,600 of the amount owed on account Prepare a balance sheet as of December 31, 2013, considering the beginning balances and incorporating the effects of the December 2013 transactions.

Prepare a balance sheet as of December 31, 2013, considering the beginning balances and incorporating the effects of the December 2013 transactions.