[The following information applies to the questions displayed below. Tunstall, Inc., a small service company, keeps its records without the help of an accountant. After much effort, an outside accountant prepared the following unadjusted trial balance as of the end of the annual accounting period on December 31: Tunstall, Inc. Unadjusted Trial Balance for the Year Ended December 31 Credit Debit 47,300 10,400 480 779 17,500 8,200 9,060 2,260 Cash Accounts receivable Supplies Prepaid insurance Service trucks Accumulated depreciation Other assets Accounts payable Wages payable Income taxes payable Notes payable, long-term Common stock (4,800 shares outstanding) Additional paid-in capital Retained earnings Service revenue Wages expense Remaining expenses (not detailed; excludes income tax) Income tax expense Totals 16,000 2,026 18,234 5,100 83,190 16,200 33,300 135,010 135,010 Data not yet recorded at December 31 included: a. The supplies count on December 31 reflected $190 in remaining supplies on hand to be used in the next year. b. Insurance expired during the current year, $770. c. Depreciation expense for the current year, $3,400. d. Wages earned by employees not yet paid on December 31, $520. e. Income tax expense, $5,380. 2-a. Prepare an income statement that include the effects of the preceding five transactions. (Round "Earnings per share" to 2 decimal places.) TUNSTALL, INC. Income Statement For the Current Year Ended December 31 Operating revenues Service revenue $ 83,190 Operating expenses Supplies expense Insurance expense Depreciation expense Wages expense Remaining expenses (not detailed) 290 770 3,400 16,720 33,300 54,480 Total expenses Operating income Income tax expense Earnings per share 2-b. Prepare a classified balance sheet that include the effects of the preceding five transactions. (Amounts to be deducted should be indicated by a minus sign.) TUNSTALL, INC. Balance Sheet For the Current Year Ended December 31 $ 0 $ 0 $ 0 $ 0 $ 0