Use the appropriate items from the following list to prepare in good form Owen Davis Company€™s balance sheet at December 31,2012.

Value ($000) at December 31, 2012 Value ($000) at December 31, 2012 Item Item Inventories Land Long-term debts Machinery Marketable s Notes payable Accounts payable Accounts receivable 220 450 $ 375 100 420 420 Accumulated depreciation Buildings Cash Common stock (at par) Cost of goods sold Depreciation expense Equipment Furniture and fixtures General expense 265 225 215 90 2,500 45 140 170 320 ecurities 475 Paid-in capital in excess of par Preferred stock Retained carnings Sales revenue Vehicles 360 100 210 3,600 25