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Exercise 12-15 Sheffield Corporation was organized in 2019 and began operations at the beginning of 2020. The company is involved in interior design consulting services. The following costs were incurred prior to the start of operations. Attorney's fees in connection with organization of the company $16,600 Purchase of drafting and design equipment 11,600 Costs of meetings of incorporators to discuss organizational activities 6,500 State filing fees to incorporate 1,400 $36,100 Compute the total amount of organization costs incurred by Sheffield. Total organization costs Prepare the journal entry to record organization costs for 2020. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Account Titles and Explanation Debit Credit