The following items are available from the records of Victor Corporation at the end of the current year: Accounts payable                                                            $16,900 Delivery...

The following items are available from the records of Victor Corporation at the end of the current year:

Accounts payable                                                            $16,900

Delivery expense                                                             $ 4,600

Accounts receivable                                                       5,700

Notes payable                                                                   50,000

Buildings                                                                              35,000

Office equipment                                                            12,000

Butter and cheese inventory                                      12,100

Retained earnings, end of year                                  26,300

Capital stock                                                                       25,000

Salary and wage expense                                             8,230

Cash                                                                                      21,800

Sales revenue                                                                   14,220

Computerized mixers                                                    25,800

Tools                                                                                     5,800

Required

Prepare a balance sheet. Hint: Not all of the items listed should appear on a balance sheet. For each non-balance-sheet item, indicate where it should appear.