The SeaBurst Company, owned by Sharon Hernandez, reported the following account balances, after adjustments, for the year ended December 31, 2018. Assume all accounts had "normal" balances. 1. Prepare a trial balance in the columns shown below, including column totals. You may reorder the accounts if you prefer (i.e. list assets first, then liabilities, equity, revenue, & expenses.) 2. Prepare an Income Statement and Balance Sheet in proper form

Accounts Payable	960
Accounts Receivable	4,795
Advertising	3,150
Cash, checking	4,892
Insurance Expense	4,867
Insurance Payable	856
Notes Payable, Long-term	5,000
Notes Receivable, Long-term	6,500
Payroll Tax Expense	6,931
Petty Cash	200
Rent	18,000
Rent Payable	1,500
S. Hernandez, Capital	4,144
S. Hernandez, Withdrawals	52,000
Salaries & Wages	72,386
Salaries & Wages Payable	2,375
Sales Revenue	165,000
Supplies	490
Supplies Expense	2,475
Utilities	3,149