The following account balances, in alphabetical order, are from the general ledger of Anil's Hacking Service at January 31, 20X1. The firm's accounting year began on January 1. All accounts had normal balances.

Accounts Payable	$ 1,100
Anil, Drawing	$2,750
Accounts Receivable	$10,400
Prepaid Insurance	$880
Advertising Expense	$150
Rent Expense	$640
Cash	$6,800
Salaries Expense	$3,200
Service Fees	$16,200
Supplies Expense	$2,250
Insurance Expense	$80
Supplies on Hand	$8,420
Anil, Capital, January 1	$18,500
Utilities Expense	$230

REQUIRED

(a) Prepare a trial balance in good form from the given data. (b) Prepare an Income statement for the month of January. (c) Prepare a balance sheet at January 31.