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 $ 91,600 Accounts Receivable 225,000 Accumulated Amortization - Leasing Commissions 15,200 Accumulated Depreciation - Building 103,200 Accumulated Depreciation - Furniture & Fixtures 10,300 Allowance for Doubtful Accounts 7,500 Building 525,000 Cash 9,500 Bob Smith Capital Account 375,000 Land Bob Smith Draw Account Furniture and Fixtures Leasing Commissions 27,500 57,400 125,000 69,200 Notes Payable (due 9/30/2006) Prepaid Insurance Property Taxes Payable 403,000 2,200 35,000