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Listed below, in alphabetical order, are the account balances (after adjustments) from the general ledger of KS Services Limited for the year ended December 31, 2018. All accounts have normal balances Accounts payable $4,660 Accounts receivable 9,600 Accumulated depreciation equipment 5.200 Bank loan payable 1,000 Cash 1,100 Common shares 5,000 Depreciation expense 2,600 Dividends declared 1.000 Equipment 20,800 Income tax expense 3.500 Interest expense 50 Other expenses 1.675 Rent expense 16.800 Retained earnings 3.700 Salaries expense 30,700 Salaries payable Service revenue 67,200 Supplies 180 Supplies expense 475 Unearned revenue 1,010 (a) Prepare an adjusted trial balance. 710 (c) Calculate net income for the year. (d) Calculate total assets, liabilities, and shareholders' equity at December 31 (e) Present your answer in part (d) in the form of the basic accounting equation