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 Merchandise Inventory Cleaning Supplies Assets $ 44,164 900 4,500 9,414 50 2,400 $ 61,428 Prepaid Rent Total Current Assets Plant Assets: Truck 12,000 Equipment 5,400 Less: Accum. Depr.-Equip. and Truck (580) Total Plant Assets Total Assets 16,820 S 78,248 Liabilities Owner's Equity