LE P3-43A The below The unadjusted trial balance of The Rock Industries Ltd. at January 31.2017, appear Pre an The Rock Industries Ltd. Trial Balance January 31, 2017 2 Cash 3 Accounts receivable $ 8,000 10,000 4 Prepaid rent 5 Supplies 6 Funiture 7 Accumulated depreciation 8 Accounts payable 10,000 9 Sala able 10 Share capital 26,000 13,000 11 Retained earnings (December 31, 2016 12 Dividends 13 Service revenue 14 Salary expense 15 Rent expense 16 Utilities expense 17 Depreciation expense 4,000 14,000 18 Supplies expense 19 Total 20 $ 66,000 S 66,000 Adjustment data: a. Accrued service revenue at January 31, $2,000 b. Prepaid rent expired during the month. The unadjusted prepaid balance of $3,000 relates to the period January through March. C. Supplies used during January, $2,000 d. Depre ciation on furniture for the month. The estimated useful life of the furniture is three years e. Accrued salary expense at January 31 for Monday, Tuesday, and Wednesday. The five weekly payroll of $5,000 will be paid on Friday, February 2 Requirements 1. Using Exhibit 3-4, page 126, as an example, prepare the adjusted trial balance of The Rock Industries Ltd. at January 31, 2017. Key each adjusting entry by letter 2. Prepare the income statement, the statement of retained earnings, and the classified bal ance sheet. Draw arrows linking the three financial statements