Timothy Company has the following trial balance at December 31, of the current year: Account Cashe Accounts Receivable Suppliese Lande Accounts Payable Short-term Notes Payable e Common Stock Retained Earnings Dividends Service Revenuee Salary Expense Rent Expense Interest Expense Utilities Expense Totals Debit Credit 31,200 4,000 300e 40,000 1,300 e 45,000 10,000 18,500 1,800 7,600 e 3,000 e 1,500 400e 200 82,400 82.400 Required: Prepare a balance sheet at December 31, of the current year. Include a proper heading.