+ KICM consultant service 's trial balance on December 31, 2019, is follow: KICM consultant service 's trial balance Trial balance December 31, 2019 Cash 22.000 Accounts Receivable 14.000 Office Supplies 2.400 Prepaid rent 24.000 Prepaid insurance 6,000 Offices equipment 12,000 Accumulated depreciation- Office equipment 2,000 Accounts payable 4,500 Notes payable 11,500 Unearned consultant service revenue 10,500 David, capital 26,200 David, withdrawals 3,000 Consultant service revenue 30,000 Utilities expense 1.300 84,700 84,700 The following information is also available: 1/Ending inventory of office supplies, $2,000 2/ Prepaid rent expired, $2,000 3/ Depreciation of office equipment for the period. $1,500 4/ Interest expense payable at the end of the period, $ 700 5/ Salaries expense payable at the end of the period, $3,400. 6/ Consultant service revenue still unearned at the end of the period, $7,500. 7/ Consultant service revenue earned but still unrecorded $3,800. REQUIRED: 1/ Determine the required adjusting entries, and record them in the general journal. 2/ Prepare an adjusted trial balance and record closing entries. 3/ Prepare an income statement, a statement of owner's equity, and a balance sheet for the month ended December 31, 2019 of KICM Company