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 Service revenue Cash Interest expense Supplies Accounts payable Utilities expense Furniture (Net of Depreciation) Salary payable Common shares Depreciation Expense $96,700 $8,900 $1,300 $154,900 $5,200 $48,000 $104,400 $30,500 $9,600 Note payable Salary expense Interest payable Rent expense Automobiles Land $45,500 $147,500 $32,200 $18,000 $1,600 $6,000 $12,900 $23,000