Presented below is the trial balance of Carla Corporation at December 31, 2020. Debit Credit Cash $ 201,740 Sales $ 8,102,940 Debt Investments (trading) (at cost, $145,000) 155,940 Cost of Goods Sold 4,800,000 Debt Investments (long-term) 303,740 Equity Investments (long-term) 281,740 Notes Payable (short-term) 92,940 Accounts Payable 457,940 Selling Expenses 2,002,940 Investment Revenue 67,590 Land 262,940 Buildings 1,044,740 Dividends Payable 140,740 Accrued Liabilities 98,940 Accounts Receivable 437,940 Accumulated Depreciation-Buildings 152,000 Allowance for Doubtful Accounts 27,940 Administrative Expenses 904,590 Interest Expense 215,590 Inventory 601,740 Gain 84,590 Notes Payable (long-term) 904,740 Equipment 602,940 Bonds Payable 1,004,740 Accumulated Depreciation-Equipment 60,000 Franchises 160,000 Common Stock ($5 par) 1,002,940 Treasury Stock 193,940 Patents 195,000 Retained Earnings 82,740 Paid-in Capital in Excess of Par 84,740 Totals $12,365,520 $12,365,520 Prepare a balance sheet at December 31, 2020, for Carla Corporation. (Ignore income taxes). (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Building and Equipment. Enter account name only and do not provide the descriptive information provided in the question.)