of Rae Services, Inc. provides healthcare diagnostics for patients with autoimmune diseases. At the end of their first year operations, Rae Services account balances are shown in the adjusted trial balance shown below: Rae Services, Inc. Adjusted Trial Balance December 31, 2012 Cash 173,500 Accounts receivable 143,000 Supplies 4,500 Prepaid insurance 2,200 Equipment 89,000 Accumulated depreciation--Equipment 3,600 Accounts payable 70,000 Common stock 245,000 Retained earnings 110,000 Dividends 71.000 Service revenue 242.460 Advertising expense 2,575 Depreciation expense--Equipment 3.600 Insurance expense 1.000 Rent expense 9,900 Salaries expense 166,000 Supplies expense 1.413 Utilities expense 3,370 671.060 671.060 a) Prepare an Income Statement Rae Services, Inc. Income Statement December 31, 2012 b) Prepare a Statement of Retained Earnings Rae Services, Inc. Statement of Retained Earnings December 31, 2012 c) Prepare a Balance Sheet Rae Services, Inc. Balance Sheet December 31, 2012