The following is the trial balance for Harmony Limited as at 31 August 2019: Harmony Limited Trial Balance as at 31 August 2019 Dr 183,000 25,000 36,000 480,000 Cash Accounts receivable Prepaid rent Equipment Accumulated depreciation - equipment Unearned service revenue Accounts payable Salary payable Share capital Retained earnings Dividends Service revenue Salary expense Rent expense Utilities expense Insurance expense 80,000 42.000 20,000 16,000 300,000 190,000 70,000 220,200 46,000 10,200 13,000 5,000 868,200 868,200 Additional information: Depreciation had not been provided for the equipment for the month of August. The equipment was purchased at $480,000 with an expected useful life of 5 years. Required: For Harmony Limited, (a) prepare the income statement for the month ended 31 August 2019. (9 marks) (b) prepare the statement of financial position as at 31 August 2019. (16 marks)