Cash ................................................ Accounts receivable .......................... Supplies ........................................... Prepaid insurance ............................. Building ............................................ Accumulated depreciationbuilding.... Land ................................................ Accounts payable ............................. Salary payable .................................. Unearned service revenue ................... $ 3,700 6,600 3,800 2,700 93,300 18,000 47,000 5,700 4,700 Share capital ............................. $ Retained earnings ...................... Dividends .................................. Sales revenue .......................... Salary expense .......................... Depreciation expensebuilding... Supplies expense ...................... Insurance expense ..................... Advertising expense ................... Utilities expense ........................ 10,800 46,000 24,000 135,000 30,000 0 0 0 7,000 2,100 a. Unearned service revenue that has been earned, $1,500 b. Accrued sales revenue, $1,700 0. Supplies used in operations, $2,800 d. Accrued salary expense, $3,300 e. Prepaid insurance expired, $1,000 f. Depreciation expense, building, $2,400 Jeff Eel, the principal shareholder, has received an offer to sell Atlantic Specialists. He needs to know the following information within one hour: a. Net income for the year covered by these data b. Total assets (2. Total liabilities d. Total shareholders' equity e. Proof that Total assets = Total liabilities + Total shareholders' equity, after all items are updated