Harvey Specter started his own firm, Specter Co. on July 1, 2011. The list of different account titles with respective balances (each account has a normal balance) at September 30, 2013 is as follows Specter Co. List of Accounts September 30, 2013 Account # Account Title Balance ($) 101 Cash 8,100 112 Accounts Receivable 10,800 126 Prepaid Insurance 8,400 130 Building 50,000 149 Equipment 24,000 201 Accounts Payable 20,000 209 Unearned Service Revenue 6,000 254 Capital 22,900 330 Drawing 10,000 354 Sales Revenue 60,000 333 Salaries Expenses 7,000 440 Rent Expenses 30,000 470 Advertising Expenses 3,500 380 Inventories 1,500 480 Trade mark 21,000 420 Mortgage payable 48,000 355 Dividend Revenue 19000 202 Accumulated Depreciation building 4,000 205 Supplies 5,600 Instruction: (a) Prepare a single step income statement and owners equity statement for quarter ending September 30 and a classified balance sheet as of September 30, 2013. (5+5+15=25 marks) TOTAL MARKS: 100 Section-A (Maths) (b) Harvey just realized his accountant forgot to take account of the adjusting entries before preparing the financial statements. So, conduct necessary steps. (25marks)