Presented below is the trial balance of Waterway Corporation at December 31, 2020. Debit Credit Cash $ 201,670 Sales $ 8,104,230 Debt Investments (trading) (at cost, $145,000) 157,230 Cost of Goods Sold 4,800,000 Debt Investments (long-term) 303,670 Equity Investments (long-term) 281,670 Notes Payable (short-term) 94,230 Accounts Payable 459,230 Selling Expenses 2,004,230 Investment Revenue 64,770 Land 264,230 Buildings 1,044,670 Dividends Payable 140,670 Accrued Liabilities 100,230 Accounts Receivable 439,230 Accumulated Depreciation-Buildings 152,000 Allowance for Doubtful Accounts 29,230 Administrative Expenses 901,770 Interest Expense 212,770 Inventory 601,670 Gain 81,770 Notes Payable (long-term) 904,670 Equipment 604,230 Bonds Payable 1,004,670 Accumulated Depreciation Equipment 60,000 Franchises 160,000 Common Stock ($5 par) 1,004,230 Treasury Stock 195,230 Patents 195,000 Retained Earnings 82,670 Paid-in Capital in Excess of Par 84,670 Totals $12,367,270 $12,367,270 Prepare a balance sheet at December 31, 2020, for Waterway 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.) WATERWAY CORPORATION Balance Sheet Assets $ $ : $ $ Liabilities and Stockholders' Equity $ $ $ V: $