9) The adjusted trial balance for Fine Porter Inc. as of December 31, 2020, is shown below. Prepare the income statement and statement of retained earnings for the year ended December 31, 2020. Fine Porter Inc. Adjusted Trial Balance December 31, 2020 Debit Credit $30,500 23,200 3,950 2,600 48,500 Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation equipment Accounts payable Unearned service revenue Salary payable Common shares Retained earnings Dividends Service revenue Salary expense Supplies expense Insurance expense Depreciation expense-equipment Utilities Expense $18,800 3,500 8,700 1,650 24,000 20,000 6,000 70,300 25,850 1,850 700 900 2900