The financial statement columns of the worksheet for Maximum Effort at December 31, 2018, are as follows MAXIMUM EFFORT Adjusted Trial Balance as at December 31, 2018 Debit Credit Accounts Title 17,000 6,000 4,000 5,000 208,000 Accounts Receivable Supplies Prepaid Insurance Equipment Accumulated Depreciation Equipment Accounts Payable Notes Payable Salaries and Wages Payable Owner's Capital Owner's Drawings Service Revenue Advertising Expense Depreciation Expense Insurance Expense Rent Expense Salaries and Wages Expense Supplies Expense Totals 28,000 14,000 70,000 6,000 115,000 13,000 123,000 21,600 0,000 3,400 18,000 44,000 6,000 356,000 356,000 REQUIRED: (a) Prepare Income Statement for the Year Ended December (b) Prepare An Owner Equity Statement as at December 31, (c) Prepare a classified balance sheet for Maximum Effort at 31, 2018. 2018 December 31, 2018 assuming the note payable is a long-term liability