Based on the trial balance below, prepare a Multi$-$step Income Statement, Statement of Owner's Equity, and Classified Balance Sheet. Prepare four $(4)$ closing entries using information from the Trial Balance below: $(31$points$)$

$\backslash$table$[[\{$

$\backslash$table$[[$land Security Service$],[$Trial Balance$],[$December $31,2022]]\}],[],[,$December $31,20,,],[$Cash$,,1400,],[$Accounts Receivable,,$250,],[$Supplies$,,130,],[$Merchandise Inventory,,$95,],[$Prepaid Insurance,,$200,],[$Land$,,1000,],[$Equipment$,,500,],[$Accum$.$ Depr. $-$ Equipment,,,$100],[$Accounts Payable,,,$75],[$Wages Payable,,,$15],[$Note Payable, due in $2025,,,35],[$Gloria Millard, Capital,,,$3045],[$Gloria Millard, Drawing,,$150,],[$Sales$,,,4000],[$Cost of Merchandise Sold,,$2700,],[$Wages Expense,,$325,],[$Rent Expense,,$400,],[$Insurance Expense,,$40,],[$Utilities Expense,,$10,],[$Depreciation Expense,,$50,],[$Supplies Expense,,$45,],[$Interest Revenue,,,$25],[,,7295,2295],[,,,],[,,,]]$