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Required: 1. Prepare a statement of earnings for Willam's Plumbing Services Inc, for the sk monthis of July through December of the current yeat, Use the following main captions: Revenue from services, Expenses, Earnings before iricome taxes, and Nof earnings. Upon graduation from high school. Willam Nitter accepted a job as a plumber's assistant for a large local plumbing company. Aftes three years of hard work. William recelved a plumbing licence and decided to start his own business. He had saved $28,000, which he Invested in the business. His lawyer had advised him to start as a corporation. First, he transferred the $28,000 from his savings account to a business bank account for William's Plumbing Services Inc, and was issued shares. He then purchased a used panef fruck for $20,000 cash and second hand tools for $3,400, rented space in a small bullding, inserted an advertisement in the local paper, and opened his business on July 1 of the current year, Immedlately. William was very busy; after one month, he employed an assistant Although Willam knew practically nothing about the financial side of the business, he realized that a number of reports were required and that expenses and collections from clients had to be controlled carefully. At December 31 of the current year, prompted in part by concern about his income tax situation, William recognized the need for financlal statements. His wife Jennifer developed some financial statements for the business. On December 31 , with the help of a filend, she gathered the following data for the six monttis just ended. Bank account deposits of collections for plumbing services totalled $68,000. The following cheques had been written: plumber's assistant, \$17,400; payroll taxes, \$790; oll, gas, and maintenance for the truck, \$2.600; rent, \$2.700; supplies purchased and used on jobs, \$17,500; uttities and telephone, \$2,050; insurance, \$780 for the past six months, and miscellaneous expenses including advertising). $1,060. Also, uncollected invoices to customers for plumbing services amounted to $6,400. The $540 rent for December had not been paid. Willam estimated the cost of using the truck and tools (depreciation) during the six months to be $2,800. The average income tax rate for income from his business is 30 percent. Required: 1. Prepare a statement of earnings for Willam's Plumbing Services Inc. for the six months of July through December of the current year: Use the following main captions; Revenue from services, Expenses, Earnings before income taxes, and Net earnings. 2. Prepare a statement of financial position for William's Plumbina Services Inc. as at December 31 , current year