2-9A Preparing financial statements from a trial balance LO6 Hipster Optical Trial Balance May 31, 2023 Acct. No Account Title Debit Credit 101 Cash $ 18,700 106 Accounts receivable 8,680 124 Office supplies 6,600 128 Prepaid insurance 10,020 163 Office equipment 25,800 201 Accounts payable $ 1,620 230 Unearned service revenue 8,000 301 Peeta Black, capital 56,500 302 Peeta Black, withdrawals 1,500 403 Services revenue 26,300 623 Wages expense 15,200 640 Rent expense 4,500 690 Utilities expense 1,420 Totals $ 92,420 $ 92,420 Required: Using the trial balance provided above, prepare an income statement and statement of changes in equity for the first month ended May 31, 2023, and a balance sheet at May 31, 2023