Prepare an ending balance sheet in a spreadsheet using the following market-basis values for a crop production operation. There will not be a column for cost-basis values in this example. Use Current and Noncurrent categories. The Owner Equity will be shown only as a total calculated based on the other sections.

December 31, 2021 Values
Bank account balance	7,400
Crop inventory	28,600
Accounts receivable	6,900
Prepaid expenses	2,600
Equipment value	323,600
Buildings value	160,300
Land value	646,200
Accounts payable	6,400
Accrued interest	15,300
Taxes payable	9,500
Current portion deferred taxes	5,200
Equipment debt	127,800
Buildings debt	55,400
Land debt	245,800
Noncurrent portion deferred taxes	32,200