The adjusted trial balance of Bayan Sports Est. appears below. Using the information from the adjusted trial balance, prepare an income statement and a balance sheet for the year ending December 31,2020. Bayan Sports Est. Adjusted Trial Balance December 31, 2020 Account Debit Credit Cash 16,000 BD 4,700 Account Receivable Equipment 500 Cars 18900 Account Payable 4,500 Salaries Payable 1,000 3,000 Unearned Service Revenue Capital Service Revenue 19300 21,000 Salaries Expense 5,100 1,800 Rent Expense Maintenance Expense Supplies Expense 1,500 300 Total 48,800 48,800