The night manager of Dixie Transportation Service, who had no accounting background, prepared the following balance sheet for the company at February 28, 2011. The dollar amounts were taken directly from the company's accounting records and are correct. However, the balance sheet con- tains a number of errors in its headings, format, and the classification of assets, liabilities, and owners' equity. DIXIE TRANSPORTATION SERVICE MANAGER'S REPORT 8 P.M. THURSDAY Assets Owners' Equity Capital Stock . Retained Earnings $ 92,000 Accounts Receivable . $ 70,000 Notes Payable .. Supplies 62,000 288,000 Cash... 69,000 14,000 Building 80,000 Land.. 70,000 Automobiles 165,000 Accounts Payable. 26,000 $468,000 $468,000 Prepare a corrected balance sheet. Include a proper heading.