Given below is the adjusted trial balance of an International School for the third quarter 2019. ACCOUNT TITLES Cash Credit Debit $ 34,000 32,000 Cash Accounts Receivable 2,000 Supplies 8,000 Prepaid insurance 12,000 Prepaid rent 3,000 Building 35,000 Accumulated depreciation $ 10,000 -Building Equipment 80,000 Accumulated depreciation- 15,000 Equipment Accounts payable 26,000 Salaries payable 500 Unearned training fees 12,000 Owner's Capital 90,000 Owner's drawings 50,000 Service fees revenue 123,900 Sports fees revenue 40,000 Salaries expense 50,000 Rent expense 33,000 Advertising expense 6,000 Utilities expense 6,400 Total 317,400 317,400 1. Prepare the income statement, owner's equity statement and a classified balance sheet for the third quarter 2019. 2. Prepare the closing entries