EQUILIBRIUM RIDING, INC. Unadjusted Trial Balance At December 31
Account Name	Debits	Credits
Cash	$ 59,750
Accounts Receivable	3,300
Prepaid Insurance	5,700
Equipment	64,600
Land	23,000
Accounts Payable		$ 29,230
Deferred Revenue		2,500
Notes Payable (long-term)		74,000
Common Stock		5,000
Retained Earnings		14,500
Dividends	0
Service Revenue		45,700
Salaries and Wages Expense	13,900
Repairs and Maintenance Expense	410
Office Expenses	270
Totals	$170,930	$170,930

Required: Create Income statement & Balance sheet

Using the unadjusted trial balance provided, create a classified Balance Sheet and Income Statement for Equilibrium Riding, Inc., for the year ended December 31.