The assets and liabilities of Rocky's Day Spa on December 31 and its revenue and expenses for the year follow. The capital of the owner was $68,000 on January 1. The owner invested an additional $10,000 during the year. Accounts payable $23,760 2,470 Accounts receivable Cash 9,230 $4,375 Spa operating expense 8,490 office expense ??? Spa supplies 98,435 Wages expense 56,000 Drawing 2,130 26,580 Fees earned Spa furniture and equipment Computers 38,170 Prepare a balance sheet for the year ended December 31, Rocky's Day Spa Balance Sheet December 31 Assets Total assets 38,170 Spa furniture and equipment Computers 56,000 Drawing 2,130 Prepare a balance sheet for the year ended December 31. Rocky's Day Spa Balance Sheet December 31 Assets Total assets Vol Q OU Liabilities Owner's Equity Total liabilities and owner's equity