From the Following, Prepare a Balance Sheet for Roe Co

From the following, prepare a balance sheet for Roe Co. as of December 31, 2017.
$$\begin{array} { | l | l | } \hline \text { Salaries Payable } & 6,000 \\\hline \text { Accounts Receivable } & 9,000 \\\hline \text { Retained Earnings } & 21,000 \\\hline \text { Common Stock } & 27,000 \\\hline \text { Mortgage Note Payable } & 45,000 \\\hline \text { Prepaid Rent } & 12,000 \\\hline \text { Accounts Payable } & 19,000 \\\hline \text { Land } & 18,000 \\\hline \text { Cash } & 3,000 \\\hline \text { Merchandise Inventory } & 16,000 \\\hline \text { Building } & 60,000 \\\hline\end{array}$$