1. Row 1 - merge and center across columns A thru L. Font should be Arial, 14 pt., bold
2. Row 2 - merge and center across columns A thru L. Font should be Arial, 12 pt.
3. Row 3 - merge and center across columns A thru L. Font should be Arial, 12 pt.
4. Add background color to rows 1, 2 and 3, light gray (any shade is fine).
5. Increase the width of Column B, so that the account names are completely visible.
6. Format the numbers in cells D12 and D13 to remove the two decimal places.
7. Add a new row after row 14.
8. In the new row, add the Account Name Aaron Bell, Drawing, and a debit balance of $1,000
9. Total columns C and D using the SUM formula or AutoSum.
10. Use the Accounting Double Underline to add a double underline to columns C and D.
    • Here is a sample of what your Worksheet should look like, after step #10: Excel Worksheet

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11. Adjustments in the adjustments columns, add adjustments for:
    • Supplies - supplies on hand at the end of the month were $300.
    • Insurance one month of insurance has expired. Annual premium = $2,400.
    • Record depreciation on the Equipment of $100 for the month
12. Total the adjustments columns and complete the rest of the worksheet. All columns should be totaled using the SUM formula or AutoSum. If you use your calculator, and just enter the total, you will not receive credit for it. Please correct my mistake. Mine is below.

E F H I J K L INCOME STATEMENT ADJUSTMENTS DEBIT CREDIT ADJUSTED TRIAL BALANCE DEBIT CREDIT BALANCE SHEET DEBIT CREDIT DEBIT CREDIT B D 1 Aaron's Architecture Services 2 Worksheet 3 Month ended January 31, 202X 4 5 TRIAL BALANCE 6 ACCOUNT NAME DEBIT CREDIT 7 Cash 4,655 8 Accounts Receivable 5,700 9 Supplies 1,200 10 Prepaid Insurance 2,400 11 Equipment 8,400 12 Accum Depr - Equipment 13 Accounts Payable 3,585.00 14 Aaron Bell, Capital 10,000 15 Fees Income 21,920 16 Insurance Expense 17 Rent Expense 4,000 18 Salaries Expense 8,450 19 Supplies Expense 20 Utilities Expense 900 21 Depr Expense - Equipment 22 Totals 23 24 ADJUSTMENTS DEBIT CREDIT ADJUSTED TRIAL BALANCE DEBIT CREDIT 4.655 INCOME STATEMENT DEBIT CREDIT 5.700 5.700 Supplies Prepaid Insurance 900 200 300 2,200 8,400 Aaron's Architecture Services Worksheet Month ended January 31, 202X TRIAL BALANCE ACCOUNT NAME DEBIT CREDE Cash 4.655 Accounts Receivable 1,200 2,400 Equipment 8,400 Accum Depr - Equipment 1,200.00 Accounts Payable 3.585.00 Aaron Bell, Capital 10,000 1,000.00 Fees Income 21,920 Insurance Expense Rent Expense 4,000 Salaries Expense 8.450 Supplies Expense Utilities Expense 900 Depr Expense - Equipment Totals 36,705 36.705 Net income Totals BALANCE SHEET DEBIT CREDIT 4,655 5.700 300 2,200 8,400 1,300 3,585 10,000 1,000 100 1.300 3,585 10,000 Aaron Bell, Drawing 1,000 21,920 21.920 200 900.00 200 4,000 8,450 900 900 100 36,805 200 4,000 8,450 900 900 100 100.00 1,200 1,200.00 36.805 7,370 21,920 7,370 22.255 21,920 22,255