Prepare a December 31 Balance Sheet in Proper Form for Cane

Prepare a December 31 balance sheet in proper form for Cane Property Management using the following accounts and amounts:
$\begin{array}{ll}\text { Accounts payable }&\$40,000 \\ \text { ccounts receivable }&3,500 \\ \text {Accounts receivable}&5,000\\ \text { M. Bruno, Capital }&104,500\\ \text {Office equipment.}&10,000\\ \text {Advertising expense}&3,200\\ \text {Cash}&7,500\\ \text {Land}&35,000\\&132\end{array}$ $\begin{array}{llr} \text { Note payable. } &50,000\\ \text { Office supplies. } &1,500\\ \text { Salaries expense.} &12,000\\ \text { Salaries payable. } &1,000\\ \text { Building. } &100,000\\\end{array}$