Prepare a December 31 balance sheet using the following select accounts and amounts. Commission revenue Accounts payable Accounts receivable Total equity Equipment Advertising expense Cash Land Notes payable Supplies Sa expense Salaries payable Building Assets Equity Expenses Liabilities $ 30,500 4,000 5,500 106,000 10,500 3,700 8,000 35,500 50,500 2,000 12,500 1,500 100,500 Balance Sheet December 31 otal equity