$\backslash$table$[[,\backslash$table$[[$Debit$],[$Balances$]],\backslash$table$[[$Credit$],[$Balances$]]],[$Cash$,70,300,],[$Accounts Receivable,$33,600,],[$Supplies$,5,800,],[$Land$,128,000,],[$Building$,175,000,],[$Accumulated Depreciation$-$Building,,$80,000],[$Office Equipment,$42,000,],[$Accumulated Depreciation$-$Office Equipment,,$25,300],[$Accounts Payable,,$12,400],[$Salaries Payable,,$10,000],[$Camila Ramirez, Capital,,$125,000],[$Camila Ramirez, Drawing,$35,000,],[$Ping Xue, Capital,,$155,000],[$Ping Xue, Drawing,$50,000,],[$Professional Fees,,$555,300],[$Salary Expense,$384,900,],[$Depreciation Expense$-$Building,$12,900,],[$Heating and Lighting Expense,$10,500,],[$Depreciation Expense$-$Office Equipment,$6,300,],[$Property Tax Expense,$3,200,],[$Supplies Expense,$3,000,],[$Miscellaneous Expense,$2,500,],[963,000,963,000]]$

The balance in Xue's capital account includes an additional investment of $$20,000$ made on May $5,20$ Y $2.$

$3.$ Prepare a balance sheet as of the end of $20Y2.$

Ramirez and Xue

Balance Sheet December $31,20$Y$2q,$

Current assets:

Cash $$

Accounts Receivable $$

Supplies $$

Total current assets

Property, plant, and equipment:

land $$

Building $$

Accumulated Depreciation

Accumulated Depreciation

Office Equipment $*$

Accumulated Depreciation $$

Total property, plant, and equip.

Total assets

s $q,$

$$

$$

$$

$$

$s$

$$

$$

$$

$$

$4q,$

$q,$

Liabilities

Current liabilities:

Accounts Payable $$

Salaries Payable $$

Total liabilities

Partners' Equity

Camila Ramirez, Capital $$

Ping Xue, Capital $$

Total partners' equity

'Total liabilities and partners' equitv