Student Resource 6.3 Statements: Sally's Surf and Scuba Trial Balance Directions: Use Sally's trial balance below and accounting paper to prepare an income statement for the month ended December 31, 2012. Sally's Surf and Scuba Trial Balance December 31, 2012 Debits Credits Cash 5,700.00 Accounts Receivable - Ramon 800.00 Scuba Equipment 4,000.00 Surf Equipment 3,000.00 Notes Payable - Scuba Gear 4U 3,700.00 Capital - Sally 8,500.00 Withdrawals - Sally 1,100.00 Revenue - Scuba 4,000.00 Revenue - Surf 775.00 Advertising Expense 500.00 Maintenance Expense 400.00 Rent Expense 1,400.00 Utilities Expense 75.00 TOTAL 16,975.00 16,975.00