The following lists of accounts was provided by Churyk Transportation, which has an April 30 fiscal year–end. Using these accounts, prepare a balance sheet for Churyk Transportation Corporation for fiscal 2010.

Accounts Payable $15,600

Accounts Receivable $25,650

Accumulated Depreciation, Equipment $57,450

Accumulated Depreciation, Buildings $66,800 Accumulated Depreciation, Trucks $780,050

Allowance for Uncollectible Accounts $4,700

Equipment $140,500

Buildings $137,500

Cash $39,650

Common Stock $250,000

Installment Note Payable, Long-Term $342,700

Interest Payable $17,150

Investment in BR, Inc., Common Stock $17,500

Land $57,850

Mortgage Payable $44,150

Trade Notes Payable $58,500

Payroll Taxes Payable $7,450

Prepaid Insurance $18,250

Retained Earnings $241,300

Salaries and Wages Payable $13,400

Supplies $8,900

Temporary Investments (trading securities) $60,750

Trucks $1,392,700