Hipster Optical Trial Balance May 31, 2023 Account Title 101 Acct. No Cash 106 Accounts receivable 124 Office supplies 128 Prepaid insurance 163 office equipment 201 Accounts payable 230 Unearned service revenue 301 Peeta Black, capital 302 Peeta Black, withdrawals 403 Services revenue 623 Wages expense 640 Rent expense 690 Utilities expense Totals Debit $18,000 Credit 7,980 5,900 9,320 25,100 $ 1,550 7,300 55,800 1,430 22,730 14,500 3,800 1,350 $87,380 $87,380 Required: Using the trial balance provided above, prepare an income statement and statement of changes in equity for the first month ended May 31, 2023, and a balance sheet at May 31, 2023.