ABC Consulting is a company that provides consulting services to clients in various industries. The following are the balances taken from the trial balance:

ABC Trial Balance 31/12/2022
Account	Debit (SAR)	Credit (SAR)
Cash	10,000	-
Accounts Receivable	15,000	-
Supplies	5,000	-
Equipment	50,000	-
Accumulated Depreciation - Equipment	-	10,000
Accounts Payable	-	8,000
Unearned Revenue	-	12,000
Common Stock	-	40,000
Dividends	5,000	-
Service Revenue	-	60,000
Salaries Expense	25,000	-
Rent Expense	10,000	-
Depreciation Expense	5,000	-
Supplies Expense	3,000	-
Interest Expense	2,000	-
Total	130,000	130,000

Required:

1. Prepare the income statement for the year ended 31 December 2022.
2. Prepare the statement of retained earnings for the year ended 31 December 2022.
3. Prepare the balance sheet as at 31 December 2022.