The Following Items Are Available from the Records of Ramos

The following items are available from the records of Ramos Corporation at the end of its fiscal year,June 30,2017:
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$\begin{array}{lr}\text { Accounts payable } & \$ 17,000 \\\text { Advertising expense } & 4,600 \\\text { Accounts receivable } & 5,700 \\\text { Notes payable } & 50,000 \\\text { Buildings } & 35,000 \\\text { Office equipment } & 12,000 \\\text { Inventory } & 12,100 \\\text { Retained earnings (end of year) } & 26,300 \\\text { Capital stock } & 25,000 \\\text { Sal ary and wage expense } & 8,230 \\\text { Cash } & 21,900 \\\text { Sales revenue } & 14,220 \\\text { Computerized grinders } & 25,800 \\\text { Hand tools } & 5,800\end{array}$ Required:
(1)Prepare a balance sheet.
(2)For each non-balance-sheet item,indicate where it should appear.