The adjusted trial balance for Boston Advertising Services is presented below: Requirement 1. Prepare the income statement for the year ending December 31, 2025. (Use a minus sign or parentheses to show a net loss. If an input field is not used in the statement, leave the input field empty; do not select a label or enter a zero.) \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{BostonAdvertisingServicesAdjustedTrialBalanceDecember31,2025} \\ \hline \multirow[b]{2}{*}{ Account Title } & & \multicolumn{2}{|c|}{ Balance } \\ \hline & \multicolumn{2}{|r|}{ Debit } & \multirow[t]{2}{*}{ Credit } \\ \hline Cash & $ & 14,000 & \\ \hline Accounts Receivable & & 14,900 & \\ \hline Supplies & & 7,400 & \\ \hline Land & & 18,600 & \\ \hline Building & & 49,500 & \\ \hline Accumulated Depreciation-Building & & $ & 35,800 \\ \hline Furniture & & 20,100 & \\ \hline Accumulated DepreciationFurniture & & & 14,500 \\ \hline Accounts Payable & & & 10,200 \\ \hline Salaries Payable & & & 7,800 \\ \hline Unearned Revenue & & & 14,500 \\ \hline Common Stock & & & 31,500 \\ \hline Retained Earnings & & & 42,000 \\ \hline Dividends & & 20,500 & \\ \hline Service Revenue & & & 39,600 \\ \hline Salaries Expense & & 27,500 & \\ \hline Supplies Expense & & 9,100 & \\ \hline Depreciation Expense-Building & & 2,200 & \\ \hline Depreciation Expense-Furniture & & 1,400 & \\ \hline Advertising Expense & & 10,700 & \\ \hline & $ & 195,900S & 195,900 \\ \hline \end{tabular} Requirements 1. Prepare the income statement for the year ending December 31, 2025. 2. Prepare the statement of retained earnings for the year ending December 31, 2025. 3. Prepare the classified balance sheet as of December 31,2025 . Use the report form