Wheels Inc has 3 partners, each one has invested 100,000 Euro. During the year 2020 they have earned 700,000 Euro of income. They have invested 50,000 Euro in workshop equipment, a 100,000 Euro truck, and office furniture for 10,000 Euro - all with a long-term loan. They have merchandise worth 100,000 Euro, accounts receivable for 500,000 Euro, cash in the bank worth 400,000 Euro. Create their Balance Sheet at the end of the year 2020.