The following is the accounts of Pestle Company for Dec. 31, 2018, Cash $51,000 Land 30,000 Dividend 13,000 Account receivable 13,000 Inventory 32,000 Building 22,000 Share capital 80,000 Rent expenses 23,000 Service revenue 66,500 Utility expenses 14,500 Account payable 1,500 Interest payable 6,500 Salary payable 2,000 Beginning Retained earning 42,000 Required 1- Prepare the income statement for the year ended Dec. 31, 2018 2- Prepare the statement of shareholders' equity for the year ended Dec. 31, 2018. 3- Prepare the balance sheet at Dec. 31, 2018