Company YZA's Trial Balance as of March 31, 2026:

Account Title	Debit ($)	Credit ($)
Cash	72,000
Accounts Receivable	42,000
Prepaid Expenses	10,000
Office Supplies	6,000
Building	230,000
Accumulated Depreciation		40,000
Accounts Payable		35,000
Notes Payable		65,000
Common Stock		150,000
Retained Earnings		60,000
Service Revenue		190,000
Salaries Expense	50,000
Rent Expense	24,000
Utilities Expense	12,000
Insurance Expense	8,000
Dividends	18,000

Requirements:

1. Prepare the adjusted trial balance for Company YZA.
2. Prepare the income statement for the quarter ended March 31, 2026.
3. Prepare the statement of retained earnings for the quarter ended March 31, 2026.
4. Prepare the balance sheet as of March 31, 2026.
5. Identify any discrepancies and explain how they should be rectified.