Please answer 3-67A

You have the following unadjusted trial balance for Rogers Corporation at December 31, 2013. At year end, you have the following data for adjustments: An analysis indicates that prepaid rent on December 31 should be $2, 300. A physical inventory shows that $650 of office supplies is on hand. Depreciation for 2013 is $35, 250. An analysis indicates that unearned service revenue should be $3, 120. Wages in the amount of $3, 450 are owed but unpaid and unrecorded at year end. Six months' interest at 8% on the note was paid on September 30. Interest for the period from October 1 to December 31 is unpaid and unrecorded. Income taxes of $55, 539 are owed but unrecorded and unpaid. Required: Prepare the adjusting entries. Prepare an income statement, a retained earnings statement, and a balance sheet using adjusted account balances. CONCEPTUAL CONNECTION Why would you not want to prepare financial statements until after the adjusting entries are made