The adjusted 12/31/22 Trial Balance for Sirius Corporation included these accounts and balances. All accounts have a normal balance. No other accounts existed.

Retained Earnings (1/1/22)	$161		Salaries Expense	$170
Accounts Payable	$25		Common Stock	$50
Cash	$75		Accounts Receivable	$28
Unearned Service Revenue	$21		Salaries Payable	$9
Dividends	$25		Prepaid Rent	$8
Depreciation Expense: Equip.	$40		Cleaning Supplies	$15
Service Revenue	$350		Accumulated Depreciation: Equip.	$120
Cleaning Supplies Expense	$95		Equipment	$280

1. Determine the total of the Adjusted Trial Balance columns.
2. In proper format, prepare the Sirius Corporation:

• • 2022 Income Statement
  • 2022 Statement of Retained Earnings
  • 12/31/22 Balance Sheet
• Show work (Equations used, if any)