Susan Huang started Global Filter Corp. on February 1, 2014. The adjusted trial balance shown below has been prepared for Global Filter Corp as of February 28, 2014 Use this information to prepare the income statement and statement of changes in equity for the month ended February 28 along with the February 28 balance sheet Com Bali 28 2014 Unadjusted Adjusted Trial Trial Balance Adjustments Balance Account Dr. Cr Dr . Dr Cr. Cash 5,760 5,760 Interest receivable 8,400 110 8,510 Prepaid insurance 4,000 420 3,580 Long-term investment in shares 17210 17210 Building 14,890 14,890 Accumulated depreciation, building 0 340 340 Salaries payable 5,220 5220 Advertising payable 4,770 5,050 Unearned consulting revenue 1,310 190 1,120 Share capital 18,850 18,850 Dividends 3,550 0 0 Retained earnings 23.470 190 23,280 Consulting revenue earned 28,040 28.040 Commissions earned 110 7.750 7,640 Interest earned 340 340 0 Depreciation expense, building 14050 Salaries expense 14,050 3.310 Insurance expense 2,890 9,070 280 8,790 Advertising expense 9.570 Utilities expense 9,570 89 840 89 840 1,340 89, 110 89 110 Totals select one 280 3,550 420 1,340