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Exercise 5-12 Presented below is the trial balance of Stellar Corporation at December 31, 2020. Debit Credit Cash $ 201,670 8,104,230 Sales Debt Investments (trading) (at cost, $145,000) Cost of Goods Sold Debt Investments (long-term) Equity Investments (long-term) Notes Payable (short-term) Accounts Payable Selling Expenses Investment Revenue 157,230 4,800,000 303,670 281,670 94,230 459,230 2,004,230 64,770 Land 264,230 1,044,670 Buildings Dividends Payable Accrued Liabilities 140,670 100,230 439,230 152,000 29,230 Accounts Receivable Accumulated Depreciation-Buildings Allowance for Doubtful Accounts Administrative Expenses Interest Expense Inventory 901,770 212,770 601,670 Gain 81,770 904,670 604,230 1,004,670 60,000 160,000 Notes Payable (long-term) Equipment Bonds Payable Accumulated Depreciation-Equipment Franchises Common Stock ($5 par) Treasury Stock Patents Retained Earnings Paid-in Capital in Excess of Par 1,004,230 195,230 195,000 82,670 84,670 $12,367,270 Totals $12,367,270 Prepare a balance sheet at December 31, 2020, for Stellar Corporation. (Ignore income taxes). (List Current Assets in order of liquidity. List Property, Plant and Equipment in order of Land, Building and Equipment. Enter account name only and do not provide the descriptive information provided in the question.) STELLAR CORPORATION Balance Sheet December 31, 2020 Assets $ Liabilities and Stockholders' Equity $ $