19. Below is the December 31 trial balance for G. Costella, Architect G. Costella, Architect Trial Balance December 31, 20- Account Acc. Debit Credit No. Cash 100 $ 1 255 Accounts Receivable 101 103 500 Office Equipment 141 8 635 Automobile 142 12 810 Accounts Payable 200 $ 2 000 G. Costella, Capital 300 120 000 G. Costella, Drawings 301 2 400 Fees Income 400 25 000 Maintenance 507 5 400 Salaries Expense 508 12 000 Utilities Expense 510 1 000 Totals $ 147 000 $ 147 000 a) Using the correct form, prepare a worksheet for the three months ended December 31, 20-- (Worksheet: Heading = 1 mark; Transfer of accounts 11 x 2 = 22 marks; Net income 2 x 2 = 4 marks; Final totals 4 x 1 = 4 marks) (Total: 31 marks) b) Using the correct form, prepare an income statement (12 marks) and a classified balance sheet. (17 marks) (Total: 29 marks)