Presented below is the trial balance of Headland Corporation at December 31, 2020. Debit Credit Cash $ 198,350 Sales $ 8,103,170 Debt Investments (trading) (at cost, $145,000) 156,170 Cost of Goods Sold 4,800,000 Debt Investments (long-term) 300,350 Equity Investments (long-term) 278,350 Notes Payable (short-term) 93,170 Accounts Payable 458,170 Selling Expenses 2,003,170 Investment Revenue 65,770 Investment Revenue 65,770 Land 263,170 Buildings 1,041.350 Dividends Payable 137.350 Accrued Liabilities 99,170 Accounts Receivable 438.170 Accumulated Depreciation-Buildings 152.000 Allowance for Doubtful Accounts 28,170 Administrative Expenses 902.770 Interest Expense 213,770 Inventory 598.350 Gain 82.770 Notes Payable (long-term) 901,350 Equipment 603,170 Bonds Payable 1,001,350 Bonds Payable 1,001,350 Accumulated Depreciation-Equipment 60,000 Franchises 160,000 Common Stock ($5 par) 1,003,170 Treasury Stock 194,170 Patents 195,000 Retained Earnings 79,350 us Paid-in Capital in Excess of Par 81,350 Totals $ 12,346,310 $ 12,346,310 Prepare a balance sheet at December 31, 2020, for Headland Corporation. (Ignore income taxes). (List List Property, Plant and Equipment in order of Land, Building and Equipment. Enter account name only and de information provided in the question.) HEADLAND CORPORATION Prepare a balance sheet at December 31, 2020, for Headland 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.) HEADLAND CORPORATION Balance Sheet Assets $ $ Liabilities and Stockholders' Equity $