Use the following financial information to prepare a balance sheet as of December 31, 2016. for Keystone Auto Repair, a sole proprietorship owned by Blake Williams: cash. $5,200: accounts receivable. $2,800; merchandise inventory. $2,700; prepaid salary. $235; supplies. $3,900; land. $35,000; building. $74.000; fixtures. $1,200: tow truck. $33,600; tools and equipment. $45.000; accounts payable. $6,800; notes payable. $17,600; taxes payable. $3,540; mortgage payable, $51,000; Blake Williams, capital. $124,695.
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