Prepare Financial statement A/R 5,500 Cash 12,800 A/P 7,000 Capital 35,000 Unearned Revenue 1,200 Building 18,900 Furniture 5.900 Notes payable 1,850 Supplies 2,400 Equipment 4,400 Prepaid expense 500 Utilities expense 400 Service revenue 18,400 Salaries expense 3,300 Land 17,000 Drawings 1,000 Rent revenue 5,400 Advertising expense 600 Interest payable 2,400 Wages payable 2,300 Interest expense 850