4 The trial balance of the David Ham Company as of December 31, 2022 is presented below. Prepare an income statement, statement of retained earnings and a balance sheet for the year ended (date of), December 31, 2022. Every yellow cell requires either an account title or a formula. ALL FORMULAS FOR TOTALS MUST INCLUDE THE SUM FUNCTION. Use the dropdown list to select the proper account titles. David Ham Company Trial Balance December 31, 2022 10 Debit Credit 11 Cash $4,600 12 Accounts receivable 500 13 Inventory 10,000 14 Prepaid rent 15 Equipment 2,700 26,300 16 Accounts payable $6,500 17 Unearned consulting revenue 3,300 18 Common stock 31,700 19 Dividends 500 20 Consulting revenue 6,100 21 Rental revenue 600 22 Salaries expense 1,700 23 Rent expense 1,300 24 Insurance expense 600 25 Totals 26