The following items are available from the records of the Fresca Company, Inc. for the year ended 12-31-2020: Accounts Payable $12,550 Accounts Receivable 23,920 Advertising Expense 2,100 Buildings 85,000 Common Stock 25,000 Cash 4,220 Notes Payable 50,000 ne Equipment 12,000 Retained Earnings Salary & Wage Expense Fees Earned 37,590 8,230 14,220 Required: Prepare a balance sheet. Hint: Not all items should appear on the balance sheet. For each of these items indicate where they should appear. (You can prepare the Balance Sheet on an external piece of paper to help you answer the following four questions).