SECTION THREE: Brooks Company's trial balance at 12/31/23 consisted of the following accounts and amounts. All adjusting journal entries have been made except for the accrual of taxes. (20% tax rate.) The 12/31/23 inventory count was $11. Purchase Discounts $ 12 Common Stock $ 448 Prepaid Insurance $ 31 Purchases $50 Land $ 240 Unearned Revenue $ 26 Retained Earnings @ 1/1/23 $ 310 Sales Revenue $ 190 Accounts Payable $ 73 Inventory @ 1/1/23 $8 Selling Expenses $36 Dividends $ 23 Cash $ 671 REQUIRED Prepare a 12/31/23 balance sheet. Refer to Scientific Products (Illustration 5-16) example in Chapter 5 of the text for format suggestions. Many items in this example are not applicable to this