The VASCO Engineering Company just completed their fiscal year and are preparing their financial statements. Use the following information to create a Balance Sheet for the VASCO.

Value ($000) at December 31, Value ($000) at December 31, 2015 $375 $100 $420 $420 $75 $475 $360 $100 $210 $3,600 $25 ltem Item Accounts Payable Account Receivable Accruals Accumulated Building Cash Common Stock (at par) Cost of Goods Sold Depreciation Expense Equipment Furniture and Fixtures General Expense 2015 $220 $450 $55 $265 $225 $215 $90 $2,500 $45 $140 $170 $320 Inventories Land Long-term Debts Machinery Marketable Securities Notes Payable Paid-in-Capital in excess of par Preferred Stock Retained Earnings Sales Revenue Vehicles