These items are taken from the financial statements of Sheffield Corp. at December 31, 2018. Buildings $174,570 Accounts receivable 20,790 Prepaid insurance 7,722 Cash 19.536 Equipment 135,960 Land 100.980 Office expense 957 Income tax expense 330 Depreciation expense 8.745 Interest expense 4.290 Common shares 102.300 66.000 Retained earnings (January 1, 2018) Accumulated depreciation-building Accounts payable 75,240 13.860 Income taxes payable 1.815 Bank loan payable (due July 1, 2020) 154,440 Accumulated depreciation-equipment 30.888 Interest payable 5.940 Salac 23 397 SHEFFIELD CORP Statement of Financial Position December 31, 2018 Assets Current Assets $ cash 1 Cash > $ S $ BUS 285 520 cha...ppt