Prepare a (1) statement of income, (2) statement of changes in equity, and (3) statement of financial position for the year. Note that $4,000 of common shares were issued during the month of May. May handwritten or on Excel but submit as PDF.

Particulars Adjustments Debit Credit 1,780.00 3,540.00 910.00 700.00 560.00 2,240.00 Unadjusted Trial Balance Debit Credit 6,400.00 11,800.00 4,880.00 4,550.00 106,370.00 168,000.00 24,500.00 33,600.00 19,600.00 8,140.00 17,500.00 126,000.00 60,000.00 41,580.00 2,000.00 200,320.00 98,700.00 23,870.00 13,860.00 9,240.00 6,370.00 1,000.00 7,000.00 Cash Accounts Receivable Supplies Prepaid Insurance Land Buildings Accumulated Depreciation - Buildings Furniture Accumulated Depreciation - Furniture Accounts Payable Deferred Revenue Mortgage Payable Common Shares Retained Earnings Dividend Declared Rent Income Salaries Expense Utilities Expense Depreciation Expense Interest Expense Insurance Expense Advertising Expense Income Tax Expense Supplies Expense Unearned Revenue Salaries Payable Interest Payable Income Tax Payable Totals 2.500.00 Adjusted Trial Balance Debit Credit 6,400.00 13,580.00 1,340.00 3,640.00 106.370.00 168,000.00 25,200.00 33,600.00 20,160.00 10,380.00 15,000.00 126,000.00 60,000.00 41,580.00 2,000.00 201,800.00 100,290.00 26,110.00 15,120.00 9,975.00 7,280.00 1,000.00 8,000.00 3,540.00 2,800.00 1,590.00 735.00 1,000.00 506,245.00 506,245.00 4,280.00 2,800.00 1,590.00 2,240.00 1,260.00 735.00 910.00 1,000.00 3,540.00 2,800.00 1,590.00 735.00 1,000.00 18.355.00 497,640.00 497,640.00 18.355.00