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 35 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 Utilities expense Furniture (Net of Depreciation) Salary payable Common shares Depreciation Expense $11.800 55.900 $1.300 $154,900 $3.200 $48,000 $101.100 530,500 59,600 Service revenue Cash Note payable Salary expense Interest payable Rent expense Automobiles Land $147.500 $347.500 532 200 $18,000 $1,600 $12,900 $12.900 523,000