Credit Parts Unlimited Adjusted Trial Balance December 31, 2021 Accounts Debit Cash $ 174,300 Accounts receivable 20,900 Inventory 21,000 Land 340,000 Equipment 388,300 Patent 39,000 Accumulated depreciation Accounts payable Interest payable Income taxes payable Notes payable Common stock Retained earnings Sales revenue Gain on sale of equipment Cost of goods sold 342,600 Salaries expense 109,000 Utilities expense 52,700 Depreciation expense 36,900 Amortization expense 1,000 $ 122,700 12,100 5,700 12,600 95,000 520,000 193,300 567,200 15,400 Interest expense Income tax expense Totals 5,700 12,600 $1,544,000 $1,544,000 See above trial balance and prepare the following: a) Multi Step Income Statement b) Classified Balance Sheet (you must show computation for retained earnings) c) Closing Entries For a & b, you must have proper headings, columns, subtotals and totals