5. Using the following information, complete a single step income statement and balance sheet (12 pts) Be sure to include appropriate headings. Adjusted Trial Balance Debit Credit $ 32,000 17,300 6,400 10,000 Cash Accounts receivable Prepaid insurance Land Accounts payable Salaries payable Common stock Retained earnings Dividends Service revenue Insurance expense Salaries expense Miscellaneous expense $ 10,900 6,000 31,000 4,200 8,000 74,000 5,600 24,000 22,800 126,100 126,100