The following accounts are taken from Kijijo Riding Corp., a company that specializes in occupational therapy and horseback riding lessons, as of December 31. KIJIJO RIDING CORP. Unadjusted Trial Balance At December 31 Account Name Debits Credits Cash $ 67,200 Accounts Receivable 4,650 Prepaid Insurance 7,100 Equipment 78,000 Land 33,150 Accounts Payable $ 29,800 Deferred Revenue 2,800 Notes Payable (long-term) 79,000 Common Stock 5,000 Retained Earnings 54,170 Dividends 0 Service Revenue 26,200 Salaries and Wages Expense 5,600 Repairs and Maintenance Expense 595 Office Expenses 675 Totals $ 196,970 $ 196,970 Required: Using the unadjusted trial balance provided, create an Income Statement for Kijijo Riding Corp., for the year ended December 31. Using the unadjusted trial balance provided, create a Statement of Retained Earnings for Kijijo Riding Corp., for the year ended December 31. Using the unadjusted trial balance provided, create a classified Balance Sheet for Kijijo Riding Corp., for the year ended December 31.