The adjusted trial balance of Bennett irrigation system at Dec 31 2018 follows. (Please see image below for Bennett's trial balance and question requirement)

ble The adjusted tril balarnce of Berriett Irrigation Systen at Decenber 31, 2018, folows Ell (Click the ican to vicw the adjustnd trial balance. Read the reouirements Account Title Debit cxounts Receable Otfica Supplies Prepeid Insurance 14,000 48,800 16ac0 6,000 57,300 Close expensas for the period. Date Dcbit Credit S 26,400 Dec. 31 29,0co Accumulated Depreciation- Equipment Accounts Payable Interest Payable Salarias Payabla Unearned Revenue Noles Payeble (lang-lerm) Common Stock Retained Earnings Dividends Service Revenue Insuance Expense Salarias Expense Supplies Expense Interesl Expense Depreciation Expenso Equipment 6,600 31,400 400 4,200 2,000 30,500 13,000 22,000 Clos. (2) Requirements 1. Prepare he compamy's income stalement for the year ended December 31, 2018. 2. Prepare the oparys statemernt of retained eamings fer the year ended December 31, 2018. 3. Prepare the oparrys cluified balanoe sheet in repart forn December 31, 2018. 4. Journaliza the dosing entrins for Bnnnatt mgation Systm 5. Compute tha company's cuTent ratio at Decamber 31, 2018, At Dacember 31, 2017, the Close Income Summery. aurrent ratio was 2.1. Did the company's ahiity to pay dehts imarave ar deteriorat, or did it remain the sume? 3,000 Date Accounts and Explanation 81,500 Doa. 31 1.000 16,500 1,600 400 2,900 1,700 Clos. (3) Print Done Cinee Dvidends Datr Debit Credit 197,000 S 197,000 Dec. 31 Clos. (4) Print Done Chooee from any list or enter any number in the input fields and then continue to the next