HW Problem 4.4 -The following is the unadjusted trial balance for Dinero Co. as of 12/31/XI. Dr. Cr. Cash 20,000.00 Accounts Receivable 12.000.00 Inventory 20,000.00 Supplies 3,000.00 Prepaid Rent 6,000.00 Equipment 100,000.00 Accumulated Deprec.-Equip. 35,000.00 Accounts Payable 14,000.00 Unearned Revenue 12.000.00 Common Stock 5,000.00 Retained Earnings 49,000.00 Dividends 4,000.00 Gain on Sale 15,000.00 Sales 170,000.00 Sales Discounts 1,000.00 Sales Returns & Allowances 1,000.00 Cost of Goods Sold 65,000.00 Interest Expense 7.000.00 Rent Expense 18,000.00 Salaries Expense 35,000.00 Utilities Expense 8,000.00 Totals 300,000.00 300,000.00 A) Prepare adjusting entries given the following information: i. The equipment is being depreciated over a 19 year life and has an expected salvage value of $5,000. (No adjustments have been made yet in 20x1). ii. Supplies on hand total $1,000. iii. The prepaid rent includes 3 months' rent but only one month prepaid remains. iv. A physical inventory count reveals inventory on hand of $19.000 (the difference between the trial balance amount and actual inventory on hand is due to waste, theft, and clerical error). B) Prepare a multi-step income statement for 20X1. (Don't forget to adjust the balances based on part A)