Banner Services unadjusted trial balance at the end of December 2019 is presented below. Adjusting entries have not yet been made. Use the trial balance and the information below to complete the worksheet.

Dec 31:Services were provided worth $460, to be paid next month.

Dec 31:The equipment was purchased at the beginning of the year and is expected to last four years with no residual value.

Dec 31:Of the balance of unearned revenue, $440 has been earned.

Dec 31:The amount in prepaid insurance is for an annual policy that was paid on September 1, 2019.

Unadjusted Trial Balance:

Cash1,900

Accounts Receivable2,800

Prepaid Insurance1,800

Equipment5,900

Accumulated Depreciation0

Accounts Payable2,400

Unearned Revenue1,500

Bank Loan1,700

Banner, Capital2,500

Banner, Withdrawals1,800

Service Revenue11,800

Depreciation Expense0

Insurance Expense0

Maintenance Expense900

Rent Expense1,900

Salaries Expense1,300

Telephone Expense700

Travel Expense900

DR Total19,900 and CR total is 19,900

calculate a Net Income, Total, AdjustmentsAdjusted Trial Balance, Income StatementBalance Sheet.