The table below lists names and dollar amounts for accounts from Apex Corporation as of $12/31/23.$

Accounts payable $$220,000$ Inventories $$375,000$

Accounts receivable $$450,000$ Land $$100,000$

Accrued expenses $ $70,000$ Long$-$term debt $$420,000$

Accumulated depreciation $$265,000$ Machinery $$450,000$

Buildings $$225,000$ Marketable securities $ $75,000$

Cash $$200,000$ Notes payable $$475,000$

Common stock $($par value$)$ $ $90,000$ Paid$-$in capital $$360,000$

Cost of goods sold $$2,500,000$ Preferred stock $$100,000$

Depreciation expense $ $45,000$ Retained earnings $$210,000$

Equipment $$140,000$ Sales $$3,525,000$

Administrative expense $$320,000$ Vehicles $ $25,000$

Furniture & fixtures $$170,000$ Interest expense $ $27,000$

In addition, Apex Corporation pays taxes at an average rate of $25\%.$ To estimate taxes, multiply earnings before taxes $($EBT$)$ by the tax rate.

$-$Create a balance sheet as of $12/31/23$