Regina Consulting has completed all its journal entries and adjusting entries for the month of October 2018. The adjusted trial balance is shown below.

Account Title	DR	CR
Cash	32000
A/R	9500
Prepaid Rent	4680
Equipment	15000
Accumulated Depreciation-Equipment		1290
A/P		27800
Unearned Revenue		4470
Notes Payable		1600
Regina,Capital		9330
Service Revenue		31330
Depreciation Expense	340
Insurance expense	570
Interest expense	150
Rent expense	720
Salaries expense	6400
Supplies expense	360
Utilities expense	6100
Total	75820	75820

Prepare the Income Statement from the adjusted trial balance--

Prepare the statement from the adjusted trial balance--

Prepare the balance sheet from the adjusted trial balance--

Prepare the closing entries using the income summary account--