Adjusted trial balance Accounts Cash Common stock Land Accounts receivable Service revenue Equipment Supplies Accounts payable Salaries payable Accumulated depreciation- Furniture and equipment Prepaid insurance Utilities expense Salaries expense Rent expense Depreciation expense Insurance expense Supplies expense Total DebitCredit 12,000 99,000 43,200 48,200 313,000 110,000 5,800 10,800 8,000 15,000 2,800 12,800 58,000 131,000 15,000 2,000 5,000 445,800445,800 Third: Prepare the Income Statement, Retained Earnings statement, and financial positon statement at 31/12/218