Cromkey's Limited has completed an adjusted trial balance for the year ended December 31, 2018. The following is a list of all accounts and amounts reported in the company's balanced adjusted trial balance for 2018. The accounts have normal debit and credit balances and may not be listed in financial statement order. The company's fiscal year ends on December 31. No dividends were declared for 2018. Income taxes have been ignored by the company and you may ignore them as well. Prepaid insurance expense Deferred rent revenue Wage expense Retained earning, January 1, 2018 Sales revenue Equipment Accounts payable Interest receivable Insurance expense Cost of sales Contributed capital Rent revenue Utilities expense Cash Rent expense Accumulated depreciation Long term debt Accounts receivable Interest revenue Depreciation expense Notes receivable (Due December 31, 2021) Interest expense $1,800 700 5,400 2,200 38,900 15,490 2,600 300 950 13,900 3,900 1,000 580 1,700 9,200 3,200 4,120 2,400 300 2,000 3,000 200 Required Use the information provided to prepare: 1) A classified (multi-step) Statement of Earnings for the year ended December 31, 2018. 2) A classified Statement of Financial Position at December 31, 2018. 3) Closing journal entries for the year ended December 31, 2018