Floating Speed Boat has completed all its journal entries and adjusting entries for the month of February 2022. The adjusted trial balance is shown below. Note: during the month of February, the owner of Floating Speed Boat invested $6,170 into the business. This investment is already included in Murray, Capital. Floating Speed Boat Adjusted Trial Balance February 28, 2022 Account Titles DR CR Cash $8,860 Accounts Receivable $ 7,300 Prepaid Insurance $1,700 Equipment $ 64,370 Accumulated Depreciation-Equipment $1,530 Accounts Payable $9,860 Interest Payable $130 Unearned Revenue $5,920 Bank Loan $ 15,390 Murray, Capital $ 47,360 Murray, Withdrawals $1,630 Service Revenue $5,960 Advertising Expense $230 Depreciation Expense $220 Insurance Expense $220 Floating Speed Boat Statement of Owner's Equity For the Month Ended February 28, 2022 Murray, Capital at February 1, 2022 Add: Net Income (Loss) Additional Investments 3670 41190 Total Additions Subtotal 51030 Less: Murray, Withdrawals 1630 Murray, Capital at February 28, 2022 49400