The following account balances are provided by Theta Ltd. at December 31, 2022:

Cash: $1,200

Accounts Receivable: $1,000

Equipment: $5,000

Accumulated Depreciation: $800

Accounts Payable: $1,200

Salaries Payable: $400

Common Stock: $3,000

Retained Earnings: $2,800

Service Revenue: $12,000

Salaries Expense: $3,200

Rent Expense: $1,000

Utilities Expense: $500

Supplies Expense: $300

Required:

Prepare a Trial Balance at December 31, 2022.

Prepare an Income Statement for the year ended December 31, 2022.

Prepare a Statement of Changes in Equity for the year ended December 31, 2022.

Prepare a Balance Sheet at December 31, 2022.

Prepare a Post-Closing Trial Balance at December 31, 2022.