Case$1$: Stars Bookshop is a sole trader company; offers to customers a well$-$rounded selection of books and stationery for children, teens, and adults. Use the below Adjusted Trial Balance on December $31-2022.$ To $.$prepare the financial statement

$\backslash$table$[[\backslash$table$[[$Stars Bookshop$],[$Adjusted Trial Balance$],[$December $31\mathrm{.}2022]]],[$Account name,Dr$.,$Cr$.],[$Cash$,3500,],[$Accounts receivable,$45000,],[$Supplies$,17000,],[$Inventory$,42500,],[$Prepaid insurance,$1500,],[$Equipment$,67500,],[$Accumulated Depreciation $($Equipment$),,15000],[$Accounts Payable,,$16700],[$Notes payable,,$3500],[$Unearned revenue,,$23800],[$Owners$\text{'}$ capital $($O$.$C$),,59700],[$Owners Drawings $($O$.$D$),6000,],[$Sales Revenue,,$400000],[$Sales discount $-$ contra revenue,$16500,],[$Cost of goods sold,$250000,],[$Salaries and wages expenses,$40500,],[$Supplies expenses,$10700,],[$Depreciation expenses,$1200,],[$Rent expenses,$6500,],[$Utilities expenses,$7000,],[$Interest expense,$3300,],[$Total$,518700,518700$