Problem 2 The following are account balances from the trial balance of the Village Inn at October 31, 20X1 (the end of the Inn's scal year), arranged in alphabetical order. Accounts Payable $77,000 Accounts Receivable 96,900 Accrued Liabilities 91,000 Accumulated Depreciation 338,400 Additional Paid-in Capital 25,000 Building 1,786,400 Cash 47,800 Common Stock 300,000 Current Portion-Longterm Debt 14,000 Furniture and Fixtures 275,400 Inventories 19,900 Land 115,500 Long-Term Debt 1,527,000 Other Assets 172,200 Other Current Liabilities 40,800 Prepaid Expenses 2,400 Retained Earnings 103,300 Required: Prepare the balance sheet for the Village Inn according to the USALI