calendar year-end adjusted trial balance for Blessinger Co. follows: Cash Accounts receivable Prepaid Insurance Office supplies Building Accumulated depreciation--Building Land Accounts payable Salaries payable Interest payable Mortgage Payable Long-term note payable P. Blessinger, Capital P. Blessinger, Withdrawals Service fees earned Rent Earned Salaries expense Insurance expense Rent expense Depreciation expense-Equipment Depreciation expense-Building Totals $170,000 37.000 15.000 14 300 376.000 43,200 660,000 53 800 14,500 12 500 92,000 72,000 744 000 1 170 500 535,800 25,000 110,000 IT 10.200 5,000 4 800 10.000 $1,582,800 $1,582,800 S2-22 Required: Prepare the following documents for December 31, 2021 (a) Income statement. (12 points) (b) Statement of Owners Equity. (6 points) (c) Classified year-end Balance Sheet. (17 points) (d) Closing Entries (13 points) (e) Post-Closing Trial Balance (17 points)