Presented below is the trial balance of Whispering Corporation at December 31, 2020. Credit Debit $ 201,720 Cash $ 8,101,160 154,160 4,800,000 303,720 281,720 91,160 456,160 2,001,160 67,870 261,160 1,044,720 140,720 97,160 436,160 Sales Debt Investments (trading) (at cost, $145,000) Cost of Goods Sold Debt Investments (long-term) Equity Investments (long-term) Notes Payable (short-term) Accounts Payable Selling Expenses Investment Revenue Land Buildings Dividends Payable Accrued Liabilities Accounts Receivable Accumulated Depreciation-Buildings Allowance for Doubtful Accounts Administrative Expenses Interest Expense Inventory Gain Notes Payable (long-term) Equipment Bonds Payable Accumulated Depreciation Equipment Franchises Common Stock ($5 par) Treasury Stock Patents Retained Earnings Paid-in Capital in Excess of Par Totals 152,000 26,160 904,870 215,870 601,720 84,870 904,720 601,160 1,004,720 60,000 160,000 1,001,160 192.160 195,000 82,720 84,720 $12,355,300 $12,355,300 Prepare a balance sheet at December 31, 2020, for Whispering 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.) WHISPERING CORPORATION Balance Sheet Assets $ $ Liabilities and Stockholders' Equity $ $