The following is the adjusted trial balance for Jam Accounting Services for the year ended December 31, 2026 Additional Information: 1. A $8,000 installment on the long-term note payable is due within one year. 2. Misty Jam invested $25,000 into her business during the year. Required: A. Prepare in an Income Statement for the Year Ended December 31, 2026. B. Prepare a Statement of Owner's Equity for the Year Ended December 31, 2026. C. Prepare a Classified Balance Sheet as at December 31, 2026. D. Calculate Working Capital, the Current Ratio and Acid-Test Ratio at December 31, 2026 and comment on the company's liquidity. E. Prepare the Closing Entries at December 31, 2026 in a general joumal