1. The adjusted trial balance of J & M Company at the end of its fiscal year on June 30, 2019, is as follows: DEBITS CREDITS 101 Cash $ 12,610 105 Accounts Receivable 9,000 110 Supplies 3, 500 150 Equipment 18,500 151 Accumulated Depreciation 7,400 201 Accounts Payable 4,300 215 Unearned Revenue 1,000 217 Accrued Expenses Payable 2,200 310 Common Stock 25,000 350 Retained Earnings 23,810 355 Dividends 16,000 401 Service Revenue 70,000 402 Commission Revenue 9,500 701 Salaries Expense 58,700 720 Utilities Expense 17,900 740 Depreciation Expense 4,000 750 Miscellaneous Expenses 3,000 $143,210 $143,210 Required: (a) Prepare an Income Statement and a Statement of Retained Earnings for the year ended June 30, 2019 (b) Prepare a Balance Sheet as of June 30, 2019