3. ABC Company is preparing a worksheet. ABC's Adjusted Trial Balance accounts are as follows: Required: As an Accounting student, explain to ABC how the company should extend the following adjusted trial balance accounts to the financial statement columns (Income Statement and balance Sheet) of the worksheet. Service revenue$ 10,000, Notes payable $ 2,000, Capital $ 20,000, Accounts receivable $ 5,000, Accumulated depreciation $ 2,000, Utilities expenses $ 1,000, Drawings $ 500, Net loss $ 2,000, Equipment $5,000, Copyrights $ 3,000