My question is P3-8A

Adjusted Balances 4. Commission fees earned but not yet billed at December 31 are $2,800. 5. Birch Company's lease calls for rent of $900 per month payable on the first of each month, plus an annual amount equal to 1 percent of annual commissions earned. This additional rent is payable on January 10 of the following year. (Note: Be sure to use the adjusted amount of P3-8A. Financial Statements The adjusted balances shown below are for Fine Consulting Service as of Prepare an income statement and a statement of stockholders' equity for the year, and a balance 3. Unearned commission fees at December 31 are $4,000. commissions earned in computing the additional rent.) LO3 December 31. Byran Fine made no capital contributions during the year. Cash.... Accounts receivable Supplies .. Prepaid insurance. Equipment Accumulated depreciation Equipment. Accounts payable. Long-term notes payable Common stock. Retained earnings Dividends Service fees earned Rent expense Salaries expense Supplies expense. Insurance expense. Depreciation expense-Equipment. Interest expense... REQUIRED $ 2,700 3,270 3,060 1,500 6,400 1,080 845 7,000 2,000 5,205 2,900 58,400 12,000 33,400 4,700 3,250 720 630 sheet as of December 31