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Hibbing Hair Care Work Sheet For Month Ended, February 28, 2019 Trial Balance Adjustments Income Statement Balance Sheet Account Title Debit Credit Debit Credit Debit Credit Debit Credit Cash 2,609 Petty Cash 300 A/R--Robert Perpich 581 Supplies 895 Prepaid Insurance 1,200 A/P--Ely Supplies 450 Jean Smith, Capital 4,550 Jean Smith, Drawing 300 Income Summary Sales 3,100 Advertising Expense 425 Insurance Expense Miscellaneous Expense 250 Rent Expense 1,100 Supplies Expense Utilities Expense 440 8,100.00 8,100.00 Supplies Ending Inventory is $450 Ending value of Prepaid Insurance is $1,000