Q3: Smart company provided the following information for the year ended 31- 12-2010: Capital 300,000$- Account receivables 80,000$- common stock 40,000$- cash 100,000$-inventory 60,000$- land 180,000$-account payable 100,000$- salaries payable 50,000$-equipment 100,000 office supply20,000-insuranse payable 50,000$. Prepare Balance sheet