Below is Lissek's Machine Repair Corp's 12/31/20 Post-Closing Trial Balance: DR CR Cash 48,400 Accounts Receivable 6,800 Supplies 7.200 Investments 18,000 Equipment 100,000 Building - Shop 65,000 Accounts Payable 9,800 Note Payable - Bank 190,000 Common Stock 25,000 Retained Earnings 20,600 Dividends Service Revenue Rent Expense Fuel Expense Wage Expense Supplies Expense Repairs & Maintenance Expense Interest Expense Food and Entertainment 10 balance Sheet 2 Totals 245,400 245.400 These are their January 2021 transactions 1/2/21 Paid their January rent of $1,700 1/5/21 Billed a cusomter 59,700 for machine repair services completed in January 21 2/6/21 Collected $3,200 from a customer for work completed in 2020 A/7/21 Purchased new equipment on account for $2,800 1/8/21 Paid $850 for annual maintenance on delivery truck 1/11/21 Collected the full amount for the 1/5 billing v 1/13/21 Paid $7,200 on their accounts payable bill 1/17/21 Paid a $1,400 dividend to their sole shareholder 1/19/21 Received $5,050 upon completion from a customer for machine repair work (not on account) 2,700 1/27/21 Paid $900 for fuel expense 1/29/21 Paid $1,100 for the employee Christmas Party 1/31/21 Paid $5,000 principal on the Note to the bank and $400 in interest REQUIRED Prepare Journal Entries for the transactions in general journal form Prepare Income Statement for January 2021 Prepare Statement of Shareholders' Equity for January 2021 Prepare Balance Sheet as of 1/31/21