Selected income statement and balance sheet accounts are presented below for your use in meeting the requirements of this problem. Use the relationships between revenues, expenses, assets, liabilities and owners' equity to figure out the numerical values for the unknowns. Selected Income Statement Account Balances for the Years Ended December 31, Year 2 and Year 3 respectively: Year 2 Year 3 Consulting Revenues $400 $460 Rent Revenues 1 10 320 Salaries Expense $95 Utilities Expense $90 85 100 Insurance Expense 60 Rent Expense 75 Selected Balance Sheet Account Balances at December 31, Year 1, Year 2 and Year 3, respectively: Consulting Accounts Receivable Year 1 Year 2 SAA Year Rent Receivable SBB $130 50 85 Prepaid Salaries LL 10 40 Prepaid Insurance 25 60 Prepaid Rent GG 70 20 70 60 Salaries Payable $50 Utilities Payable $125 15 FF Rent Payable 55 30 JJ Unearned Rent Revenue 15 60 KK 60 Selected Additional Information Related to Cash Flows for the Years Ended December 31, Year 2 and Year 3, respectively: Cash collected from clients Year 2 Year 3 $640 $690 Cash collected from tenants 200 Cash paid for salaries 240 DD CC Cash paid for utilities 65 Cash paid for insurance EE 85 Cash paid for rent HH 60 175 December 31, Year 1 Accounts Receivable December 31, Year 2 Accounts Receivable AA= Year 3 Cash Paid for Salaries BB= Year 2 Cash Paid for Salaries CC= DD= Year 3 Cash Paid for Utilities December 31, Year 2 Utilities Payable EE= FF= December 31, Year 2 Prepaid Insurance Year 3 Cash Paid for Insurance GG= December 31, Year 2 Rent Payable HH= December 31, Year 2 Unearned Rent Revenue ILE KK= December 31, Year 3 Rent Receivable LL=