The unadjusted trial balance for Peanut Butter de Jam Inc. appears below as of December 31, 2017 Peanut Butter & Jam Inc. Unadjusted Trial Balance December 31, 2017 Debit Credit Cashs 55,500 Accounts receivable6,000 Prepaid insurance15.000 Supplies3,000 Equipment 40,000 Accumulated depreciation equipments4,000 Accounts payable21,000 Unearned service revenue 10,500 Common shares48,250 Retained earnings12,000 Dividends5,000 Service revenue 44,600 Salary expense 7,200 Utilities expense1,200 Rent expense5,250 Advertising expense2.200 $140,3508140.350 Additional data is as follows: Uneamed service revenue earned during the year amounts to $8,500. -Depreciation for the current year amounts to $4,000. - Prepaid insurance consists of a policy purchased on January 1, 2017 for a 15 months coverage. -Supplies used during the current year amount to $1,500. -Accrued salaries on December 31, 2017, amount to $2,500. Based on the unadjusted trial balance and the additional data, prepare a balance sheet for Peanut B Jam Inc. dated December 31, 2017