The assets and liabilities of Rocky's Day Spa on December 31 and its revenue and expenses for the year are listed below. The capital of the owner was $68,000 on January 1. The owner invested an additional $10,000 during the year.

Accounts	Amounts	Accounts	Amounts
Accounts Payable	$ 4,375	Spa Operating Expense	$23,760
Accounts Receivable	8,490	Office Expense	2,470
Cash	???	Spa Supplies	9,230
Fees Earned	98,435	Wages Expense	26,580
Spa Furniture & Equipment	56,000	Drawing	38,170
Computers	2,130

	Required:
	Prepare a balance sheet for the year ended December 31. Refer to the lists of Accounts, Labels, and Amount Descriptions for the exact wording of the answer choices for text entries. Be sure to complete the statement heading.