The night manager of Willis Transportation Service, who had no accounting background, prepared the following balance sheet for the company at February 28, current year. The dollar amounts were taken directly from the company's accounting records and are correct. However, the balance sheet contains a number of errors in its headings, format, and the classification of assets, liabilities, and owners' equity WILLYS TRANSPORTATION SERVICE Manager's Report 8 PM Thursday Assets Owners' Equity Capital stock $ 94,000 Accounts receivable $ 77,000 Retained earnings 65,000 Notes payable 285,000 Cash 63,000 Supplies 12,000 Building 90,000 Land 70,000 Automobiles 165,000 Accounts payable 53,000 5.477,000 5 477.000 Prepare a corrected balance sheet. WILLIS TRANSPORTATION SERVICE Assets Liabilities & Owners' Equity Liabilities Total abilities Owners quity