The following data are extracted from the trial balance of Dijlah Industrial Company on 12/30/2020

Account title	Debit	Credit
Cash	2000
Accounts Receivable	88,000
Sales		1,850,000
Administrative expenses.	250,000
Cost of sales.	1,350,000
Selling expenses.	150,000
Deferred income taxes.		20,000
Assets at fair value - income statement	18,000
Assets at fair value - statement of comprehensive income	22,000
Real Estate Investments	850,000
equipment	125,000
Complex depreciation of equipment		110,000
Capital		900,000
Treasury stocks	45,000
Retained earnings		35,000
Long-term bank loan		33,000
Short term loan		45,000
inventory	45,000
Creditors		12000
Investments in allied companies	60,000
	3,005,000	3,005,000

Preparing the balance sheet as of 12/31/2020, according to the main categories