The following are the trial balance and the other information related to James Constulting Engineers IAMES CONSURTING ENGINEER Income statement \$ Prepare a retained earnings statement for 2025 James paid a \$17,000 cash dividend during the year (recorded in Retained Earringst. fist itenus that hovese retained eamings first) eTextbook and Medis List of Accounts Prepare a dassifiad batince shest for 2025 (Ust curnent assets in the order of liquidity] MUSESCONSULTINGEMGINEER Balance sheet Assets 5 5 tatidibes ind stocktolden' Eeury s. 6. 7. Af efextbook and Media List of Accounts 1. Fes recerved in advance from clients $5,890 which wire recorded as revenue 2. Services performbd for clients that wire not recorded by Decimber 31, S4, B21. 3. Bad debt omense tor the year is 51 3pel. 4. insurance oppired duringthe yarar 5478 . 5. Equipment is beine depredased at 10k per year: 6. James gave the bank a 90-dak 1005 note for 57,200 on December 1.2025 . 7. Rent of the buildine is 5760 per month The rent for 2025 tas been paid, as has thut for January 2026 , and reconded as Peent Buperse. From the vial balance and other ioformation given, prepare anneal adfustingenuries as of December 31,2025 , Civall account The following are the trial balance and the other information related to James Constulting Engineers IAMES CONSURTING ENGINEER Income statement \$ Prepare a retained earnings statement for 2025 James paid a \$17,000 cash dividend during the year (recorded in Retained Earringst. fist itenus that hovese retained eamings first) eTextbook and Medis List of Accounts Prepare a dassifiad batince shest for 2025 (Ust curnent assets in the order of liquidity] MUSESCONSULTINGEMGINEER Balance sheet Assets 5 5 tatidibes ind stocktolden' Eeury s. 6. 7. Af efextbook and Media List of Accounts 1. Fes recerved in advance from clients $5,890 which wire recorded as revenue 2. Services performbd for clients that wire not recorded by Decimber 31, S4, B21. 3. Bad debt omense tor the year is 51 3pel. 4. insurance oppired duringthe yarar 5478 . 5. Equipment is beine depredased at 10k per year: 6. James gave the bank a 90-dak 1005 note for 57,200 on December 1.2025 . 7. Rent of the buildine is 5760 per month The rent for 2025 tas been paid, as has thut for January 2026 , and reconded as Peent Buperse. From the vial balance and other ioformation given, prepare anneal adfustingenuries as of December 31,2025 , Civall account