The year end accounts of ABC Welfare Society on December, 31, 2021 appeared as below: Accounts Cash Salary Payable Plant and Equipment Accounts Payable Capital Rent Payable Accounts Receivable Other Short Term Assets Inventory Long Term Liability Notes Payable Furniture Mortgage Payable Building CAD 69,000 229,000 1,013,000 243,000 538,000 143,000 409,000 526,000 610,000 979,000 479,000 120,000 300,000 164,000 Required: 1. Identify the nature of each item in relevant column. 2. Prepare balance sheet as of December 31, 2021. Asset Liability Equity