Giddeon Company's adjusted account balances as of December 31, Year 1 are listed below: 14,800 32,500 21,500 Accounts payable Accounts receivable Cash Common stock Insurance expense Land Maintenance expense Prepaid rent Rent expense Retained earnings Salaries expense Service revenue Unearned revenue Utilities expense 37,500 6,200 30,000 3,750 3,050 12, 600 25,500 72,000 103,500 4,500 4,200 Required: a) Prepare an adjusted trial balance. 20 points b) Prepare an income statement and balance sheet using those account balances. 40 points