please show all working in excel

1. Presented below is the balance sheet of Moonlight Corporation for the current year, 2020 Moonlight CORPORATION Balance Sheet December 31, 2020 Current assets $ 865,000 Current liabilities $ 685,000 Investments 520,000 Long-term liabilities 1,500,000 Property, plant, and equipment 1,650,000 Stockholders' equity 1,604,000 Intangible asset 754.000 $3.789.000 $3.789.000 The following information is presented 1. The current assets section includes: cash $71,000, accounts receivable $363,000 less $21,000 for allowance for doubtful accounts, inventories $488,000, and unearned revenue $36,000. Inventories are stated on the lower-of-average-cost-or-market. 2. The investments section includes the cash surrender value of a life insurance contract S120,000, investments in common stock, short-term (trading) $210,000 and long-term (available-for-sale) $90,000; and bond sinking fund $100,000. The cost and fair value of investments in common stock are the same 3. Property, plant, and equipment includes buildings $1,060,000 less accumulated depreciation $460,000, equipment $810.000 less accumulated depreciation S420,000, land $500,000, and land held for future use $160,000. 4. Intangible assets include a patent $464.000, goodwill $200,000; and discount on bonds payable $90,000 5 Current liabilities include: accounts payable $240.000, notes payable short-term S160,000 and long-term $240,000, and taxes payable $45,000 6. Long-term liabilities are composed solelycobonds wible 2028 7. Stockholders' equity has: preferred stock, S100 par value, authorized 100,000 shares, issued 5,000 shares for $500,000, and common stock, $1.00 par value, authorized 1,000,000 shares, issued 200,000 shares at an average price of $4.52. In addition, the corporation has retained earnings of S200,000 Instructions Prepare a balance sheet and adjusting the amounts in each balance sheet classification as affected by the information given above (41 points)