3. Presented below is the adjusted trial balance of JYP at December 31, 2019. Note that $2,000 of dividends were declared and paid during 2019. Debit Credit Cash Supplies 1,200 Prepaid Insurance 1,000 Equipment 48,000 Accumulated depreciation - equipment 9,000 Trademarks 950 Account Payable 10,000 Salaries and Wages payable 500 Unearned service revenue 2,000 bonds payable (due 2022) 9,000 Share capital-ordinary 10,000 retained earnings I 22,000 service revenue 10,000 salaries and Wages expense 9,000 insurance expense 1,400 rent expense 1,200 dividend 2,000 interest expense 900 Total (1) Please calculate the net income (loss). [2p] (2) Please calculate the balance of retained earnings on December 31, 2019.[2] (3) Please calculate the amounts of () total assets, (ii) total liabilities, and (iii) total equity. [6p] TO