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 Rent Revenues $400 110 $460 320 $95 85 $90 100 Salaries Expense Utilities Expense Insurance Expense Rent Expense Selected Balance Sheet Account Balances at December 31, Year 1, Year 2 and Year 3, respectively Year 1 Year 2 Year3 Consulting Accounts Receivable SAA SBB S130 Rent Receivable LL Prepaid Salaries 10 Prepaid Insurance GG 70 Prepaid Rent 60 25 60 70 $10 $125 FF 30 Salaries Payable Utilities Payable Rent Payable Unearned Rent Revenue KK 60 Selected Additional Information Related to Cash Flows for the Years Ended December 31, Year 2 and Year 3, respectively: Year 2 Year 3 Cash collected from clients $640 $690 Cash collected from tenants 200 240 Cash paid for salaries DD CC Cash paid for utilities Cash paid for insurance HH Cash paid for rent FE 175 AA= BB= CC= December 31, Year 1 Accounts Receivable December 31, Year 2 Accounts Receivable Year 3 Cash Paid for Salaries Year 2 Cash Paid for Salaries Year 3 Cash Paid for Utilities December 31, Year 2 Utilities Payable DD= EF= FF=