Kingbird Advertising Agency Inc. was founded in January 2020. Presented below are adjusted and unadjusted trial balances as at December 31, 2023. Kingbird Advertising Agency Inc. Trial Balance December 31, 2023 Unadjusted Adjusted Dr. Cr. Dr. Cr. Cash $8,140 $8,140 Accounts receivable 14,800 17,390 Supplies 6,220 2,220 Prepaid insurance 2,480 1,850 Equipment 44,400 44,400 Accumulated depreciation-equipment $20,720 $24,420 Accounts payable 3,700 3,700 Interest payable 0 150 Notes payable 2,500 2,500 Unearned revenue 5,180 4,140 Salaries and wages payable 0 960 Common shares 7,400 7,400 Retained earnings 3,800 3,800 Service revenue 43,360 46,990 Salaries and wages expense 7,400 8,360 Insurance expense 630 Interest expense 260 410 Depreciation expense 3,700 Supplies expense 4,000 Rent expense 2,960 2,960 $86,660 $86,660 $94,060 $94,060 Prepare an unclassified statement of financial position at December 31. (List Current Assets in order of liquidity.) KINGBIRD ADVERTISING AGENCY INC. Statement of Financial Position Assets $ Liabilities and Shareholders' Equity $ 69 $ $ $