Smart 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 $13,100 and the owner, Smart Kaur, received dividends of $5,100 during the year. Prepare the balance sheet for Smart Tech Corp. as of December 31, 2020. Accounts receivable $96,700 Service revenue $45,500 Interest expense $8,900 Cash $147,500 Supplies $1,300 Note payable $32,2001 Accounts payable $154,900 Salary expense $18,000 Utilities expense $5,200 Interest payable $1,600 Furniture (Net of Depreciation) $48,000 Rent expense $6,000 Salary payable $104,4001 Automobiles $12,9001 Common shares $30,500 Land $23,000 Depreciation Expense $9,6001