2) It has just passed December 31, 2022, which is Better Habits Inc.'s (BHI) year end. The following information (worksheet) has been provided and year end adjustments need to be made to the company's books and records. . Annual depreciation on equipment totals $12,000 The annual insurance policy was purchased December 1, 2022 for $15,000. The entire amount was recorded as insurance expense when the policy was purchased. Interest accrued on the bank loan is $900 Additional unbilled services for the month were $7,500 and have not been recorded Additional shares were issued for $6,000 cash The balances at the beginning of the year for Contributed Capital and Retained Earnings were $10,000 and $21,750 respectively. Better Habits Inc. Worksheet December 31, 2022 Unadjusted Trial Adjusted Trial Balance Account Title Cash Accounts Receivable Prepaid Insurance Equipment Accumulated depreciation - Equipment Accounts Payable Balance Adjustments DR CR DR CR DR 52,825 25,400 0 305,800 100,925 12.000 34,600 Bank Loan 126.990 Contributed Capital 10,000 Retained Earnings 26,750 Service Revenue 368,000 Advertising Expense 85,000 Salaries Expense 175,000 Insurance Expense Depreciation Expense 7,500 12000 Total 665,275 665,275 Required (46 marks): a) Complete the worksheet provided. You can add lines as needed. b) Create a statement of earnings for the year ended December 31, 2022 for BHI. c) Create a statement of financial position at December 31, 2022 for BHI. CR