Roadster Tune Center, Inc.Adjusted Trial BalanceJune 30, 2019AccountDebitCreditCash$21,200Accounts receivable38,900Supplies14,300Prepaid insurance1,800Equipment32,600Acc.dep:equipment26,800Building42,800Acc.dep:building10,800Land28,300Accounts payable22,700Notes payable22,400Interest payable100Wages payable200Uneraned service revenue5,600Capital stock79,100Retained earnings-Dividends4,200Service revenue26,100Dep. expense: equipment600Dep. expense: building300Wages expense3,400Insurance expense500Interest expense100Utilities expense1,100Advertising expense400Supplies expense3,300Total193,800193,800Required:a. Prepare the financial statements.b. Prepare (journalize) the closing entries.c. Prepare the after-closing trial balance.