The following is the ending balances of accounts at June 30, 2024, for Excell Company. Additional information: 1. The short-term investments account includes $18,000 in U.S. treasury bills purchased in May. The bills mature in July. 2024. 2. The accounts recelvable account consists of the following: 3. The notes payable account consists of two notes of $50,000 each. One note Is due on September 30,2024 , and the other Is due on November 30,2025. 4. The mortgage payable is a loan payable to the bank in semaannual installments of $5,000 each plus interest. The next payment 15 due on October 31, 2024. Interest has been properly accrued and is included in accrued expenses. 5. Five hundred thousand shares of no par common stock are authorized, of which 200,000 shares have been issued and are outstanding. 6. The land account includes $50,000 representing the cost of the land on which the company's office buliding resides. The remaining $25,000is the cost of land that the company is holding for investment purposes. Required: \begin{tabular}{|l|l|l|} \hline Net property, plant, and equipment & & \\ \hline Total assets & & \\ \hline \multicolumn{1}{|c|}{ Liabilities and Shareholders' Equity } \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Torrent liabilities: & & \\ \hline Total current liabilities & & \\ \hline Long-term liabilities: & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Total long-term liabilities & & \\ \hline Total liabilities & & \\ \hline Shareholders' equity: & & \\ \hline \end{tabular}