2. The Bird Company had the following ending balances for the accounts before the adjustments on December 31, 2019. Cash 600 Supplies 1200 Prepaid insurance 3000 Equipment 60000 Accumulated depreciation 4000 Accounts payable 1000 Salary payable 300 Unearned service revenue 4000 Bird, capital 50000 Bird, drawing 2000 Service revenue 10000 Salary expense 1500 Supplies expense 0 Depreciation expense 0 Insurance expense 1000 Requirements: 1. Based on the information above create the Unadjusted Trial Balance, add the columns with Adjustments to it and then create Adjusted Trial Balance (you do not have to journalize the adjustments). Adjustments: a. Supplies on hand 1000. b. Prepaid insurance expired 1000. c. Depreciation 1000. d. Unearned service revenue earned 1000. 3. Requirements: 1. Use the Adjusted Trial Balance you created in Problem 2 and create the Balance Sheet Statement. (Assume that the total equity is $54,300; you do NOT have to make the Income Statement and the Owner's equity statement). 2. Calculate the Current ratio of the company and interpret its meaning