The Brown Consulting Group is a financial planning services firm owned and operated by Nicholas Brown. As of December 31, 2018, the end of the year, the accountant, for the Brown Consulting Group, prepared an adjusted trial balance as follows: Brown Consulting Group Adjusted Trial Balance December 31, 2018 CREDIT DEBIT $11,000 28,150 6,350 9,500 75,000 250,000 117,200 240,000 Account Title Cash Accounts Receivable Supplies Prepaid Insurance Land Buildings Accumulated Depreciation-Buildings Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries Payable Unearned Rent Common Stock Retained Earnings Dividends Service Fees Rent Revenue Salaries Expense Depreciation Expense-Equipment Rent Expense Supplies Expense Utilities Expense Depreciation Expense-Buildings Repairs Expense Insurance Expense Miscellaneous Expense 151,700 33,300 3,300 1,500 25,000 195,000 20,000 468,000 5,000 291,000 17,500 15,500 9,000 8,500 6,600 3,450 3,000 5,450 1,000,000 1,000,000 Please prepare the following financial statements: 1. Income Statement - 10 points 2. Statement of Retained Earnings - 20 points 3. Balance Sheet - 20 points