The adjusted trial balance for Destination Wedding Photo as of December 31, 2020, follows: Account Cash Current investments Debit $ Credit 16,800 21,800 Supplies 8,400 Notes Receivable, due May 1, 2022 46,000 Equipment 66,000 Accum. Depreciation, equipment $ 22,000 Building 168,000 Accum. Depreciation, Building 45,000 Land 90,000 Franchise 35,000 Accounts payable 17,800 Interest payable 120 Unearned professional revenue 27,800 Long-term notes payable 140,000 David Sale, capital 99,290 David Sale, withdrawals 3,800 Photography revenue 214,000 Interest income 480 Depreciation expense, building 20,800 Depreciation expense, equipment 8,800 Wages expense 34,800 Interest expense 690 Insurance expense Supplies expense Telephone expense 18,800 13,600 5,200 Utilities expense 8,000 Totals............. $ 566,490 $ 566,490 Required: Using the unadjusted trial balance, prepare the income statement, statement of changes in equity and the classified balance sheet.