The balance sheet items of Wilshire Colonnade as of December 31, 1997 are listed below. Prepare a balance sheet for this property based upon this data. $ Accounts Payable Accounts Receivable Accumulated Amortization - Leasing Commissions Accumulated Depreciation - Building Accumulated Depreciation - Furniture & Fixtures Allowance for Doubtful Accounts Building Cash Bob Smith - Capital Account Bob Smith - Draw Account Furniture and Fixtures Land Leasing Commissions Notes Payable (due 9/30/2006) Prepaid Insurance Property Taxes Payable 91,600 225,000 15,200 103,200 10,300 7,500 525,000 9,500 375,000 27,500 57,400 125,000 69,200 403,000 2,200 35,000