Prepare the Balance Sheet and Income Statement based on this Trial Balance.

Cash $166,177.00 Equipment $78,000.00 A/R $20,000.00 Prepaid Rent $3,600.00 Office Supplies $900.00 N/P $52,427.00 A/P $1,200.00 Unearned Revenue $64,000.00 Interest Payable $684.00 Salaries Payable $2,500.00 Service Revenue $161,016 Rent Expense $3,600.00 Supplies Expense $1,300.00 Insurance Expense $150.00 Salary Expense $7,500.00 Utility Expense $600.00