5-2. Use the unadjusted trial balance to the right and prepare a cash-basis income state-ment. Make a list of the differences between this income statement and the accrual-adjusted income statement in Problem 5-1. 1 2 3 16 18 Credits UNADJUSTED TRIAL BALANCE Accounts Debits 1000 Cash $17.600.00 1600 Machinery and Equipment 235,000.00 1650 Office Equipment and Furniture 2,000.00 1800 Land, Buildings and Improvements 650,000.00 2310 Notes Payable Due within One Year 2400 Real Notes Payable-Non-Current 3100 Retained Capital 3130 Other Capital Contributions/Gifts/Inheritances 4000 Cash Crop Sales 6100 Wage Expense 12,000.00 6110 Payroll Tax Expense 1,668.00 6520 Herbicides, Pesticides 5,000.00 6700 Insurance 5,200.00 6710 Real Estate and Personal Property Taxes 7,200.00 8200 Gains (Losses) on Sales of Fam Capital Assets 1,600.00 9100 Income Tax Expense 3,600.00 Totals $940,868.00 10,000.00 250,000.00 80,868.00 480,000.00 120,000.00 $940.868.00