Presented below is the trial balance of Whispering Corporation at December 31, 2020. Credit Debit $ 201,740 $ 8,102,940 155,940 4,800,000 303,740 281,740 92,940 457,940 2,002,940 67,590 262,940 1,044,740 Cash 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 140,740 98,940 437,940 152,000 27,940 904,590 215,590 601,740 84,590 904,740 602,940 1,004,740 60,000 160,000 98,940 437,940 152,000 27,940 904,590 215,590 601,740 84,590 904,740 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 602,940 1,004,740 60,000 160,000 1,002,940 193,940 195,000 82,740 84,740 $12,365,520 $12,365,520 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