The following account balances were taken from ABC Company's unadjusted trial balance at December 31, 2020 Cost of Goods Sold Income Tax Expense Insurance Expense .. $52, 000 . .. $12,000 . .. . $21,000 Land . . . $68,000 Rental Revenue Retained Earnings Sales Revenue . . . $46,000 . $72,000 (at January 1, 2020) .. $95, 000 Wage Expense . .. . $38,000 ABC Company has not yet recorded adjusting entries related to the following two items: (1 11,000 of supplies were used up during 2020 . (2) ABC Company has provided services to a customer totaling $14,000 as of December 31, 2020. However, the customer has not yet paid ABC Company a) Calculate the net income reported by ABC Company for 2820 after the appropriate adjusting entries have been recorded and posted b) Calculate the total assets reported in ABC Company's December 31, 2020 balance sheet after the appropriate adjusting entries have been recorded and posted