Prepare owen davis company balance sheet

Question

Problem:

Use the appropriate items from the following list to prepare in good form Owen Davis Company's balance sheet at December 31, 2009.

Item                    December 31, 2009    Item              December 31, 2009
Accounts payable             $ 220            Inventories                   $ 375
Accounts receivable            450            Land                               100
Accruals                              55            Long-term debts               420
Accumulated depreciation    265            Machinery                        420
Buildings                            225            Marketable securities          75
Cash                                 215             Notes payable                  475
Common stock (at par)        90             Paid-in capital in excess
Cost of goods sold            2,500            of par                              360
Depreciation expense           45             Preferred stock                 100
Equipment                          140             Retained earnings             210
Furniture and fixtures          170             Sales revenue                3,600
General expense                 320             Vehicles                            25