The adjusted trial balance for Cullumber Bowling Alley at December 31, 2020, contains the following accounts. Credits Debits Buildings Accounts Receivable Prepaid Insurance Cash Equipment Land Insurance Expense Depreciation Expense Interest Expense $128,300 14,000 4,800 19,400 61,700 65,000 700 6.800 2,900 $303.600 Owner's Capital Accumulated Depreciation-Buildings Accounts Payable Notes Payable Accumulated Depreciation-Equipment Interest Payable Service Revenue $115.200 42,500 11,400 96,900 18.500 2,400 16,700 $303,600 Prepare a balance sheet