The adjusted 12/31/21 Trial Balance for Luna Corporation included these accounts and balances. No other accounts existed $100 S35 $40 $15 S25 $16 $140 $58 $17 $55 $8 $12 $4 $19 $110 $280 Retained Earnings (1/1/21) Accounts Payable Cash Uneamed Service Revenue Dividends Depreciation Expense: Equipment Service Revenue Cleaning Supplies Expense Salaries Expense Common Stock Accounts Receivable Salaries Payable Prepaid Insurance Cleaning Supplies Accumulated Depreciation: Equipment Equipment Required: a) Detemine the total of the Adjusted Trial Balance columns: S b) In proper format prepare the Luna Company 2021 Income Statement .2021 Statement of Retained Earnings 12/31/21 Balance Sheet