Part 1 - Financial Statements (16 marks) - Proper Format Required Assume that the following information for the year ended December 31, 2021 was reported by Golf Time Consulting on its adjusted trial balance. Assume normal balances. Accounts Payable Accounts Receivable Accumulated Amortization - building Amortization Expense Building Cash Consulting Revenue Owner, Capital Owner, Withdrawals Insurance Expense Intangible Assets Interest Payable Interest Revenue Land Note Payable, Long-Term Prepaid Insurance Salaries Expense Salaries Payable Supplies Supplies Expense Telephone Expense Unearned Revenue Utilities Expense $15,700 27,900 97,500 5,900 325,000 56,200 389,500 60,000 65,000 2,400 9,300 4,300 5,000 72,300 91,400 12,400 80,000 7,600 10,200 15,000 1,000 16,000 4.400 Requirement #1: Golf Time Consulting's Single-Step Income Statement below (5 marks) Requirement #2: Prepare Golf Time Consulting's Classified Balance Sheet (11 marks)