Completing a work sheet
LawnPro Company had a small fire in its office. The fire destroyed some of the accounting records. On November 30 of the current year, the end of a monthly fiscal period, the following information was constructed from the remaining records and other sources. A work sheet is given below.

Remains of the general ledger:

Account Titles Account Balances
Accounts Receivable—C. Gabriel $ 825.00  
Supplies   700.00  
Don Arnodt, Drawing   300.00  
Sales   3,800.00  
Advertising Expense   200.00  
Rent Expense   600.00  
Utilities Expense   390.00  
Information from the business's checkbook:  
Cash balance on last unused check stub $ 3,119.00  
  Total payments for miscellaneous expense   50.00  
  Total payments for insurance   400.00  
Information obtained through inquiries to
other businesses:
  Owed to St. Croix Supplies   1,500.00  
  Value of prepaid insurance, November 30   250.00  
Information obtained by counting supplies
on hand after the fire:
  Supplies on hand   200.00  

  1. From the information given, prepare a heading and reconstruct a trial balance on a work sheet. The owner's capital account balance is the difference between the total of all debit account balances minus the total of all credit account balances.
  2. Complete the work sheet.