Question 3 (50 points) High-Tech Corp. prepared the following random list of assets. liabilities, revenues, and expenses from its December 31, 2020, accounting records. The beginning retained earnings as of January 1, 2020, were $33,100 and the owner, Smart Kaur, received dividends of $5.100 during the year. Prepare the balance sheet for High-Tech Corp. as of December 31, 2020. Accounts receivable Interest expense Supplies Accounts payable Utility expense Furniture (Net of Depreciation) Salary payable Common shares Depreciation Expense $11,800 $8,900 $1,300 $154,900 $5,200 $48,000 $104,400 $30,500 $9,600 Service revenue Cash Note payable Salary expense Interest payable Rent expense Automobiles (Net of Depreciation) Land Inventory $147,500 $345,000 $32,700 $18,000 $1,600 $12,900 $12,900 $23,000 $3,000