The following information is taken from the accounting records of Village Pet Shelter at December 31, 2021, the organization's year end:

1.The petty cash box contained $20 in cash and $280 in receipts on the morning of December 31,2021 and was replenished before the end of the day.

2.The organization owned $50,000 in guaranteed investment certificates due June 30, 2022.3.The Bank of Montreal chequing account balance was $4,566 after all adjusting entries had beenmade.

4.The Bank of Montreal savings account balance was $35,600 before recording $150 in Decemberinterest revenue.

5.The Bank of Nova Scotia chequing account balance, after all adjustments, is $80,700. The fundsin this account were donated by a private foundation for the purpose of purchasing new shelter furnishings, which they plan to do in February 2022.

Instructions

Show a partial balance sheet for Village Pet Shelter at December 31 showing how this information should be presented.