Complete tbe Classified Balance Sheet linking the numbers in the Adjusted Trial Balance columns of the Trial Balance Worksheet and the Statement of Retained Earnings. (Total assets should be $30,383)

Juras Equipment, Inc. Balance Sheet 31-Jan-21 Assets Liabilities Current liabilities Current assets Total current liabilities Long-term liabilities Total current assets Plant assets Total long-term liabilities Total liabilities Equity Total plant assets Total assets Total liabilities and equity Juras Equipment, Inc. Worksheet 31-Jan-21 Adjustments Dr. Cr. Adjusted Trial Balance Dr. Cr. 19,925 8,550 7,250 2,750 500 2,500 150 11,000 3,500 325 3,500 17,500 21,400 0 Unadjusted Trial Balance Account Dr. Cr. Cash 19,925 Common Stock 8,550 Notes Payable 7,250 Office Equipment 2,750 Rent Expense 500 Prepaid Rent 2,500 Office Supplies 475 Accounts Payable 11,000 Merchandise Inventory Purchases 17,500 Sales 21,400 Accounts Recievable 0 Cost of Goods Sold Insurance Expense 200 Prepaid Insurance 1,600 Advertising Expense 1,100 Wages Expense 5,400 Unearned Revenue 4,200 Wages Payable Utilities Expense 350 Supplies Expense Dividends 100 Interest Expense Interest Payable Depreciation Expense Office Equip. Accumulated Depreciation- Office Egip. Totals 52,400 52,400 14,000 14,000 200 1,600 1,100 5,670 270 4,200 270 270 325 350 325 100 17 17 17 17 42 42 42 18,154 42 52,729 18,154 52,729 Juras Equipment, Inc. Statement of Retained Earnings For the Year Ended December 31, 2021 Retained earnings, January 1, 2020 $0 Plus: Net loss $804 Less: Dividends $100 Retained earnings, January 31, 2021 -$904