Millar Ltd has the following unadjusted trial balance at 31 December 2018. Account titles Debit Credit Cash Accounts receivable Supplies Prepaid insurance Equipment Accumulated depreciation - Equipment Other assets (non-current) Accounts pavable Share capital (3000 shares outstanding all year) Retained profit Service revenue Cost of Goods Sold 19 600 7 000 1 300 900 27 000 12 000 5 100 7 500 16 000 10 300 48 000 32 900 93 800 93 800 Data not yet recorded at 31 December 2018 include the following: A Depreciation expense for 2018 was S3000. B Insurance expired during 2018 was $450 C Wages earned by employees but not yet paid on 31 December 2018 was $2100. D The supplies count on 31 December 2018 reflected $800 remaining supplies on hand to be used in 2019. E Income tax expense (unpaid) was S3150. Required: 1 Record the 2018 adjusting entries. 2 Prepare an income statement and a fully classified balance sheet for 2018 to include the effects of the preceding five transactions