The following is a list of the accounts and their balances appearing in the ledger of Martin Mann Garage as of

December 31, 2018, the company's year end. The accounts are in alphabetical order and have normal balances.

This is the second year of operations.

Accounts payable 1,150

Accounts receivable 2,750

Cash 1,200

Equipment 37,800

Gasoline expense 1,800

Martin Mann, Capital 19,800

Martin Mann, Withdrawals 1,500

Notes payable 33,000

Prepaid rent expense 1,000

Rent expense 3,600

Repairs expense 1,950

Salary expense 2,100

Salary payable 300

Sales revenue 4,750

Service revenue 20,000

Supplies 600

Supplies expense 900

Truck 24,000

Unearned service revenue 200

Prepare a Balance Sheet for Martin Mann Garage as at December 31, 2018.