Financial Statements and Closing Entries The adjusted trial balance shown below is for Fine Consulting Service as of December 31. Byran Fine made no capital contributions during the year. FINE CONSULTING SERVICE Adjusted Trial Balance December 31 Debit Credit Cath $2,970 Accounts Receivable 3597 Supplies 1366 Prepadance 1450 Equipment 3040 Actum, Depr Equpment $1,1 Accounts Pay 900 Long-Term Nuts Payable 7.700 Cammen Stock 2,200 Retained Earnings 5,725 Dividen 3.150 Sarvice Fees Emet 54343 Rent Expense 11.200 Salaries Expens 140 Supplies Exp 5,170 nce Expen 3575 Deprecation Expense Equment 702 495 181363 $81,0 Required a. Prepare an income statement and a statement of stockholders' equity for the year, and a balance sheet as of December 31 b. Prepare closing emries directly to Retained Earnings in general journal form.