Start by preparing the assets section of the statement. In the next step, prepare the liabilities and owner's equity sections to complete the balance sheet. (Click the icon to view the adjusted trial balance prepared in Requirement 2.) Glam Gleam Cleaning Balance Sheet December 31, 2017 Current Assets: Cash Accounts Receivable Prepaid Insurance Total Current Assets Less: Assets Reference Glam Gleam Cleaning Adjusted Trial Balance December 31, 2017 Balance Account Title Cash Debit Credit S 44,164 Accounts Payable Service Revenue Accounts Receivable 2,200 1,500 900 Unearned Revenue 15,750 Sales Revenue 8,250 Merchandise Inventory 9,414 Salaries Payable 700 Sales Returns and Allowances 420 Cleaning Supplies 50 Interest Payable 400 Sales Discounts 242 Prepaid Rent 2,400 Notes Payable (Long-Term) 30,000 Cost of Goods Sold 3,956 Prepaid Insurance 4,500 Hayman, Capital 27,710 Sales Commissions Expense 304 Equipment 5,400 Rent Expense 1,200 Utilities Expense 400 Truck 12,000 Interest Expense 300 Depreciation Expense 290 Accum. Depr.-Equip. and Truck 580 Salaries Expense 700 450 Insurance Expense S 87,090 $ 87,090 Total Print Done