Boston Advertising Services Adjusted Trial Balance December 31, 2018 Balance Account Title Debit Credit Cash $ 13,600 Accounts Receivable 14,500 Office Supplies 6.200 Land 18,600 Building 52.000 Accumulated Depreciation-Building $ 35.100 Furniture 19,400 Accumulated Depreciation - Furniture 13,900 Accounts Payable 9,700 Salaries Payable 7.700 Unearned Revenue 13,500 Common Stock 30,500 Retained Earnings 40,200 Dividends 17,200 Service Revenue 40.200 Salaries Expense 26,500 Supplies Expense 8,700 Depreciation Expense-Building 2.400 Depreciation Expenso.--Furniture 700 Advertising Expense 11,000 Total $ 190,800 $ 190,800 Prepare the income statement for the year ending Dec 31,2018 Prepare the statement of retained earnings for the year ending Dec 31,2018