On September 30, 2019, the Radison Avenue Incorporated post-closing trial balance was as follows. The company adjusts its accounts monthly. Credit Debit 17,500 14,200 3,800 17,900 Account Cash Accounts Receivable Supplies Equipment Accumulated Depreciation - Equipment Accounts Payable Salaries Payable Unearned Revenue Common Shares Retained Earnings 4,550 4,700 1,800 850 9,100 32,400 $53,400 $53,400 During October, the following transactions were completed: October 8 Paid $2,300 to employees for salaries due, of which $1,800 is for September salaries payable and $500 for October October 11 Issued common shares for $4,800 October 13 Received $11,500 cash from customers in payment of accounts October 15 Received $12,200 cash for services performed in October October 19 Purchased supplies on account, $675 October 20 Paid creditors $3,100 of accounts payable due October 21 Paid October rent, $550 October 22 Paid salaries, $2,150 October 23 Performed services on account, $3,200 October 25 Paid a cash dividend, $700 October 30 Received $1,350 from customers for services to be provided in the future Adjustment data for the month: 1. Accrued salaries payable are $1,200 2. Unearned revenue of $750 was earned during the month 3. Income tax payable is estimated to be $550 Required: In good format, and making whatever assumption you feel appropriate, prepare an accrual-based Income Statement and Statement of Financial Position (Balance Sheet) for the month ending October 2019