Use the Following Accounts and Balances to Prepare a Balance

Essay

Use the following accounts and balances to prepare a balance sheet for Havrilla Company at December 31, 2010.
$\begin{array}{|l|r|}\hline \text { Accounts Payable } & \$ 10,000 \\\hline \text { Cash } & 4,800 \\\hline \text { Juan Havrilla, Capital } & ? \\\hline \text { Equipment } &13,200 \\\hline \text { Accounts Receivable } & 6,400\\\hline \end{array}$