The adjusted trial balance at October 31, 2022 is presented below for Carnegie & Hurst Limited: CARNEGIE & HURST LIMITED Trial Balance October 31, 2022 Debit Credit Cash........................................................................................................ $ 5,200 Accounts receivable................................................................................ 70,100 Prepaid insurance................................................................................... 19,100 Supplies................................................................................................... 2,150 Equipment............................................................................................... 34,000 Accumulated depreciationequipment.................................................. $ 1,700 Building.................................................................................................... 81,785 Accumulated depreciationbuilding....................................................... 8,179 Accounts payable.................................................................................... 39,200 Deferred revenue.................................................................................... 42,600 Bank loan payable.................................................................................. 37,100 Common shares...................................................................................... 69,500 Retained earnings................................................................................... 13,700 Service revenue...................................................................................... 113,300 Salaries expense..................................................................................... 58,099 Rent expense.......................................................................................... 25,200 Insurance expense.................................................................................. 13,100 Utilities expense...................................................................................... 6,650 Supplies expense.................................................................................... 4,500 Depreciation expense............................................................................. 3,745 Interest expense...................................................................................... 1,500 Income tax expense................................................................................ 150 Totals.............................................................................................. $325,279 $325,279 Instructions Prepare a statement of income, statement of changes in equity, and statement of financial position for the year ended October 31, 2022.