On December 1, 2022, Whispering Winds Corp. had the account balances shown below.

		Debits				Credits
Cash		$4,470		Accumulated DepreciationEquipment		$1,430
Accounts Receivable		3,600		Accounts Payable		3,210
Inventory (2,800 x $0.70)		1,960		Common Stock		10,300
Equipment		21,400		Retained Earnings		16,490
		$31,430				$31,430

The following transactions occurred during December.

Dec. 3		Purchased 3,800 units of inventory on account at a cost of $0.75 per unit.
5		Sold 4,200 units of inventory on account for $1.00 per unit. (It sold 2,800 of the $0.70 units and 1,400 of the $0.75.)
7		Granted the December 5 customer $100 credit for 100 units of inventory returned costing $70. These units were returned to inventory.
17		Purchased 2,200 units of inventory for cash at $0.90 each.
22		Sold 1,900 units of inventory on account for $0.87 per unit. (It sold 1,900 of the $0.75 units.)

Adjustment data:

1.		Accrued salaries and wages payable $320.
2.		Depreciation on equipment $220 per month.
3.		Income tax expense was $230, to be paid next year

1. prepare an adjusted trial balance as of December 31, 2022 2. prepare an income statement for December 2022 3. prepare a classified balance sheet at December 31, 2022