Financial information related to the proprietorship of Ebony Interiors for February and March 2013 is as follows:

February 28, 20Y3 March 31, 20Y3
Cash $320,000 $380,000
Accounts receivable 800,000 960,000
Supplies 30,000 35,000
Accounts payable 310,000 400,000
Common stock 200,000 200,000
Retained earnings ? ?

Required:
Prepare a balance sheet for Ebony Interiors as of February 28, 20Y3.