Acct. No 101 Cash Hipster Optical Trial Balance May 31, 2023 Account Title Debit Credit $19,000 106 Accounts receivable 8,980 124 Office supplies 6,900 128 Prepaid insurance 10,320 163 Office equipment 26,100 2011 Accounts payable $1,650 230 Unearned service revenue 8,300 301 Peeta Black, capital 56,800 302 Peeta Black, withdrawals 1,530 403 Services revenue 27,830 623 Wages expense 15,500 640 Rent expense 4,800 690 Utilities expense 1,450 Totals $94,580 $94,580 Required: Using the trial balance provided above, prepare an income statement and statement of changes in equity for the first month ended May 31, 2023, and a balance sheet at May 31, 2023,