The adjusted 12/31/21 Trial Balance for Luna Corporation included these accounts and balances. No other accounts existed. Retained Earnings (1/1/21) $100 Salaries Expense $15 Accounts Payable $35 Common Stock $50 Cash $38 Accounts Receivable $8 Unearned Service Revenue $15 Salaries Payable $14 Dividends $20 Prepaid Insurance $4 Depreciation Expense: Equipment $18 Cleaning Supplies $19 Service Revenue $140 Accumulated Depreciation: Equipment $105 Cleaning Supplies Expense $57 Equipment $280 Required: a) Determine the total of the Adjusted Trial Balance columns: $ b) In proper format, prepare the Luna Company: 2021 Income Statement 2021 Statement of Retained Earnings 12/31/21 Balance Sheet . Formatting Rules: Do not use cents (.00) in any records. The first amount in any column should include a dollar sign. All financial statement totals include a dollar sign and are double-underlined. Refer to text examples for formatting guidance