The following are selected entries for Warren Clinic for December 31, 2011, in alphabetical order. Create Warren Clinic's balance sheet. Accounts payable $20,000 Accounts receivable, net 60,000 Cash 30,000 Other long-term liabilities 10,000 Long-term debt 120,000 Long-term investments 100,000 Net property and equipment 150,000 Other assets 40,000 Equity 230,000