QUESTION 3 (17 marks) On March 31 2021 the adjusted year-end account balances of West Pacific Sales Company were as follows: Equipment $297,500 Accounts Payable $54,863 Interest Revenue 9,350% e Accounts Receivable e 55,250 Merchandise Inventory e 111,562 e Accumulated Depreciation 51,000 Rent and Utilities Expense 163,625 Depreciation Expense 17,000 Salaries Expense 501,500 Cash 14,875 Salese 2,070,250 Cost of Goods Solde 1,274,363 Sales Discounts 58,863 Rob Williams, Capitale 282,625 Unearned Revenue 14,200 e Rob Williams, Withdrawalse 63,750 Long Term Debt 76,000 e Required: Prepare, in good form, a classified Balance Sheet at December 31, 2021