3. Balance sheet preparation.
The following data relate to Preston Company as of December 31, 20XX:
Building $40,000 Accounts receivable $24,000
Cash 21,000 Loan payable 30,000
J. Preston, capital 65,000 Land 21,000
Accounts payable ?
Prepare a balance sheet as of December 31, 20XX.(See Exhibit 1.1 and 1.4)
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