The following are account balances on December 31, 2019 for Intensive Care Urology Practice (ICUP), (in alphabetical order):

Accounts Payable $400,000

Accounts Receivable, Net $310,000

Cash $180,000

Equity (January 1, 2017) $680,000

Expenses $670,000

Inventory $530,000

Long-term Debt $700,000

Long-term Investments $170,000

Net Property & Equipment $820,000

Revenues $900,000

Create ICUPs Balance Sheet (Hint: Not all of the accounts above are balance sheet accounts - you may need to calculate ICUPs income!).