The following is Exhibitor Ltd.'s Trial Balance as at 31 December 202: Bank Capital Depreciation (as at January 1, 2021): Furniture Drawings Electricity Furniture, at cost Insurance Micellaneous Expenses Purchases Sales Stock Trade creditors Trade debtors Dr.(5) Cr.(5) 4,000 20.500 3,600 10,000 2,000 9,000 1,500 65,800 80,000 150,000 10.000 20,000 19,800 198, 100 196,100 Additional Information 1. Stock held on hand as at 31 December 2021: $15,000 2. Furniture is to be depreciated at a rate of 10 per cent per annum on cost. 3. As at 31 December 2021, the company owes the electricity board $600, and $100 had been paid in advanced for insurance. 4. There were in total $3,500 of unbilled invoices at the end of December 2021. *Note: The accounts above are not arranged in the proper Trial Balance order. Required: Prepare Exhibitor Ltd.'s Adjusted Trial Balance, Income Summary for the year to 31 December 2021 and a Balance Sheet as at that date