4. (60 points) Below are the year end balances in the accounts for Buck Up!, which is in the business of horse training and rodeo lessons. The company is a sole proprietorship and is not required to pay taxes. Using the following accounts, please prepare an income statement and balance sheet in good form for the fiscal year ending December 31, 2018. Accounting Title Cash Accounts Receivable Debit $ 60,020 Credit 3,300 Prepaid insurance Equipment Land Accounts Payable 1,200 64,400 23,000 $29,030 Unearned Revenue 1,500 Accumulated Depreciation 3,000 Long Term Notes payable 74,000 Contributed Capital 5,000 Retained Earnings (12/31/2017) 13,000 Dividends 3,500 Horse-Breaking Revenue 25,200 Rodeo Lesson Revenue 10,500 Wage Expense 3,900 Maintenance expense 410 Depreciation Expense Total 1,500 $161,230 $161,230