PA 16. LO 5.4 From the following Company R adjusted trial balance, prepare the following: A. Income Statement B. Retained Earnings Statement C. Balance Sheet (simple-unclassified) D. Closing journal entries E. Post-Closing Trial Balance Adjusted Trial Balance Debit Credit Cash $ 44,000 Accounts Receivable 13,800 Prepaid Insurance 6,400 Land 16,000 Accounts Payable $ 14,900 Salaries Payable 4,500 Common Stock 31,000 Retained Earnings 10,200 Dividends 12,000 Service Revenue 86,000 Insurance Expense 7,600 Salaries Expense 32,000 Miscellaneous Expense 14,800 $146,600 $146,600 A