The unadjusted trial balance for Water & Malt Inc. appears below as of December 31, 2013.Water ...

The unadjusted trial balance for Water & Malt Inc. appears below as of December 31, 2013.
   Water & Malt Inc.
   Unadjusted Trial Balance
   December 31, 2013
   Debit   Credit
Cash   $35,300
Accounts receivable   16,000
Prepaid insurance   5,000
Supplies   1,500
Equipment   20,000
Accumulated depreciation-equipment      $3,200
Accounts payable      11,000
Unearned service revenue      9,800
Common shares      27,000
Retained earnings      17,000
Dividends   1,000
Service revenue      24,600
Salary expense    8,200
Utilities expense   800
Rent expense   3,600
Advertising expense   1,200   ________
   $92,600   $92,600
Additional data is as follows:
∙   Supplies used during the current year amount to $700.
∙   Accrued salaries on December 31, 2013, amount to $500.
∙   Unearned service revenue earned during the year amounts to $3,500.
∙   Depreciation for the current year amounts to $2,000.
∙   Prepaid insurance on hand on December 31, 2013, amounts to $800.

Based on the unadjusted trial balance and the additional data, prepare a balance sheet for Water & Malt Inc. dated December 31, 2013.