Required: Using the following data, complete the balance sheet. a. Blue Company's records show that current and former customers owe the firm a total of $4,400;$670 of this amount has been due for more than a year from two customers who are now bankrupt. b. The equipment, which is still being used in the business, cost $16,500 new. similar used equipment is now worth $10,000. Management estimates that the equipment has been used for one-fourth of its total potential use. c. The land cost Blue Company $13,000; it was recently assessed for real estate tax purposes at a value of $17,000. d. Blue Company's president isn't sure of the amount of the note payable, but he does know that he signed a note. e. Since Blue Company was formed, net income has totaled $31,000, and dividends to stockhoiders have totaled $21,500. Note: Enter decreases with a minus sign to indicate a negative financial statement effect