P4.OH Allesnik Advertising Agency was founded in January 2019. Presented here are both the adjusted and unadjusted trial balances as of December 31, 2022. ALLESNIK ADVERTISING AGENCY Trial Balance December 31, 2022 Unadjusted Dr. Cr. Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation, Equipment Notes Payable $ 11,000 16,000 9,400 3,350 60,000 Adjusted Dr. $ 11,000 19,000 7,000 1,790 60,000 $ 25,000 8,000 2,000 $ 30,000 8,000 5,000 560 3,100 820 20,000 5,500 20,000 5,500 10,000 10,000 Interest Payable Unearned Service Revenue Salaries and Wages Payable Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Insurance Expense Interest Expense Depreciation Expense Supplies Expense Rent Expense 57,600 62,500 9,000 9,820 1,560 560 5,000 2,400 4,350 $132.480 4,350 $123.100 $123.100 $132.480 Instructions (a) Journalize the annual adjusting entries that were made. (b) Prepare an income statement and a retained earnings statement for the year ended December 31, and a classified balance sheet at December 31