Credit ADJUSTED TRIAL BALANCE DECEMBER 31, 2020 Debit Cash $19.737 Accounts Receivable 7,185 Prepaid Rent 2.545 Equipment 18.315 Accumulated Depreciation Equipment Notes Payable Accounts Payable Common Stock Retained Earnings Dividends 3,265 Service Revenue Salaries and Wages Expense 7.105 Rent Expense 2,238 $5.160 5,965 5,737 20.265 11,575 11,855 Salaries and Wages Expense Rent Expense Depreciation Expense Interest Expense Interest Payable 7,105 2,238 167 105 105 $60,662 $60.662 (a) Prepare an income statement. (Enter loss using either a negative sign preceding the number eg.-45 or parentheses eg. (45)