o Question 12 (of 22) value 0.90 points M3-20 Preparing Financial Statements from a Trial Balance LO 3-1, LO 3-4] The following accounts are taken from Equilibrium Riding, Inc., a company that specializes in occupational therapy and horseback riding lessons, as of December 31 EQUILIBRIUM RIDING, INC. Unadjusted Trial Balance At December 31 Cash Accounts Receivable Prepaid Insurance Equipment Land S 73,800 6,200 9,050 71,700 24,000 31,700 62,000 60,535 30,000 Unearned Revenue Notes Payable (long-term) stock Retained Earnings Service Revenue Repairs and Maintenance Expense 5,550 645 740 Totals $191,685 $191,685 Required: 1. Using the unadjusted trial balance provided, create an Income Statement for Equilibrium Riding, Inc., for the year ended December 31