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PROB 4 The calendar year-end adjusted trial balance for Blessinger Co. follows: Cash Accounts receivable Prepaid Insurance Office supplies Office equipment Accumulated depreciation-Equipment Building Accumulated depreciation-Building Land Accounts payable Salaries payable Interest payable Mortgage Payable Long-term note payable P. Blessinger, Capital P. Blessinger, Withdrawals Service fees earned Rent Earned Salaries expense Insurance expense Rent expense Depreciation expense-Equipment Depreciation expense-Building Totals $120,000 27,000 25,000 14.300 58.000 $3,200 318,000 40,000 700,000 43.800 14,500 2,500 72,000 82,000 784,000 160,500 485,800 35,000 110,000 10,200 6,000 4,800 9,000 $1,562,800 $1,562,800 Required: Prepare the following documents for December 31, 2020 (a) Income statement. (12 points) (b) Statement of Owners Equity. (6 points) (c) Classified year-end Balance Sheet. (17 points) (d) Closing Entries (13 points) (e) Post Closing Trial Balance (17 points)