Question 3 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, was $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 $11,800Service revenue $147,500 $8,900Cash $347,500 $1,300Note payable $32,200 $154,900Salary expense $18,000 $5,200Interest payable $1,600 $48,000Rent expense $12,900 $104,400Automobiles $12,900 $30,500Land $23,000 Utilities expense Furniture (Net of Depreciation) Salary payable Common shares Depreciation Expense $9,600