The trial balances before and after adjustment for Cullumber Company at October 31, 2021, which is the end of its fiscal year, are as follows:

		Before Adjustment				After Adjustment
		Debit		Credit		Debit		Credit
Cash		$9,220				$9,220
Accounts Receivable		8,775				9,340
Supplies		2,475				730
Prepaid Insurance		3,775				2,575
Equipment		34,490				34,490
Accumulated DepreciationEquipment				$3,450				$5,730
Accounts Payable				5,760				5,760
Notes Payable				38,875				38,875
Salaries Payable				0				1,090
Interest Payable				0				410
Unearned Revenue				1,465				695
E. Cullumber, Capital				5,760				5,760
E. Cullumber, Drawings		10,085				10,085
Service Revenue				46,825				48,160
Depreciation Expense		0				2,280
Insurance Expense		0				1,200
Interest Expense		1,230				1,640
Rent Expense		14,710				14,710
Salaries Expense		17,375				18,465
Supplies Expense		0				1,745
Totals		$102,135		$102,135		$106,480		$106,480

Prepare Cullumber Companys balance sheet. (List Assets in order of liquidity.)