Presented below is the trial balance of Whispering Corporation at December 31, 2020. Debit Credit Cash $ 200,490 $ 8,104,080 157,080 4,800,000 302,490 280,490 94,080 459,080 2,004,080 64,820 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 264,080 1,043,490 139,490 100,080 439,080 152,000 29,080 901,820 212,820 600,490 81,820 903,490 604,080 1,003,490 60,000 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 160,000 1,004,080 195,080 195,000 81,490 83,490 $12,360,570 Totals $12,360,570 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 December 31, 2020 Assets Current Assets Cash $ Inventory Accounts Receivable $ Less : Allowance for Doubtful Accounts 4 - Liabilities and Stockholders' Equity $ $