HBS Services, Inc. has the following unadjusted balances at year-end. Cash $12,900 Prepaid insurance 2,000 Office supplies 1,300 Office equipment 10,500 Accumulated depreciation - office equipment 3,500 Accounts payable 2,900 Salaries payable -0- Unearned service revenue 4,500 Common stock 10,000 Retained earnings1,750 Dividends paid 5,600 Service revenue 13,350 Salary expense 3,700 Depreciation expense -0- Supplies expense -0- Insurance expense -0- The following information is available to use in making adjusting entries. a.Office supplies on hand are year-end $250 b.Prepaid insurance expired during the year $325 c.Unearned service revenue at year-end $2,500 d.Depreciation expense for the year $1,800 e.Accrued salaries at year-end $900 Required: a) Using the work sheet below, prepare the trial balance, the adjustments and the adjusted trial balance and Income statement and Balance Sheet for HSB Services, Inc.