Problem #4 (20 points) The adjusted trial balance of Carson's Internet Services is as follows: CARSON'S INTERNET SERVICES Adjusted Trial Balance December 31 Cash $1,170 Supplies 1.930 Prepaid insurance 600 Computer equipment 20.600 Accumulated depreciation-Computer equipment $5,400 Accounts payable 325 C. Gaines, Retained Earnings 13,925 C. Gaines, Dividends 4.800 Services revenue 21,720 Salaries expense 6.920 Depreciation expense 2,000 Rent expense 1,200 Supplies expense 800 Utilities expense 950 Insurance expense 400 Totals $41,370 $41,370 (a) Prepare the closing entries necessary. ( points) (b) Prepare the Income Statement, Statement of Retained Earnings, and Balance Sheet (5 points each)