[CLO-3] Presented below is an adjusted trial balance for Top Company, at December 31st, 2021 Top Company Trial Balance December 31, 2021 Account Name Cash Accounts receivables Prepaid insurance Equipment (net) Accounts payables Unearned revenue John's Capital John's Drawings Service revenue Depreciation expense Advertising expense Rent expense Required: TOTAL Debit (5) Credit ($) 4,400 2,200 1,800 11,000 3.800 5,000 14.400 2,500 3.700 600 2,500 1,900 26,900 26,900 Part a) Prepare an Income statement for the year ended December 31st, 2021 (2% marks) Part b) Prepare a Statement of owners' equity for the year ended December 31st, 2021 (1 mark) Part c) Prepare a balance sheet as on December 31st, 2021 (2 % marks)