Please answer for the journal entries thank you!

Kingbird Design was founded by Thomas Grant in January 2016. Presented below is the adjusted trial balance as of December 31 , 2025. Kingbird Design Adjusted Trial Balance December 31, 2025 Debit Credit Cash Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation-Equipment Accounts Payable Interest Payable Notes Payable Unearned Service Revenue Salaries and Wages Payable Common Stock Retained Earnings Service Revenue Salaries and Wages Expense Insurance Expense Interest Expense Depreciation Expense Supplies Expense Rent Expense $12,200 22,700 6,200 3,700 61,200 $36,200 6,200 156 5,200 6,800 1,560 11,200 4,700 62,700 12,500 1,110 506 7,200 3,400 4,000 $134,716 $134,716 (a1) Prepare an income statement for the year ending December 31, 2025. (Enter loss using either a negative sign preceding the number eg. -45 or parentheses eg. (45).) KINGBIRD DESIGN Income Statement $