Selected accounts of the general ledger of Cullman Company as of December 31, 2020, are shown below. a) Prepare balance sheet. b) What is total debt of Cullman as of Dec 31, 2020? (17 punti) Cash Accounts receivable Supplies Patents Salaries payable Prepaid insurance Supplies expense Land Building Office equipment Accounts payable Common stock, par 1 EUR Additional paid-in capital Retained earnings, BB Service revenue Unearned service revenue Investments in shares of Shell, inc (30 % share) Trading securities Depreciation expense building Insurance expense Utilities expense Salaries expense Mortgage payable Dividends on common stock Trasury stock (3,000 shares repurchased) Accumulated depreciation - building Accumulated depreciation - equipment Gain on sale of a car Net income for the vear 23,000 7800 900 8,000 1,700 1,750 300 325,000 30,500 20,000 6,450 100,000 222 9,800 30,400 3.500 156,000 7,800 700 250 2,600 9,850 50,000 20,000 30,000 3,500 41500 11,000 88.000