The following T accounts show transactions that were recorded by Residential Relocators, a firm that specializes in local housing rentals. Cash (a) 188,000 (b) 44,000 (c) Equipment 78,000 (d) 28,000 (e) 680 (g) 2,800 (h) 10,800 (i) 4,800 Accounts Payable (c) 78,000 (b) Supplies 44,000 (f) Accounts Receivable: 9,600 (g) 2,800 Scott Hamilton, Capital (a) 188,000 Fees Income Telephone Expense (d) 28,000 (e) 680 (1) Scott Hamilton, Drawing 4,800 (f) 9,600 (h) Salaries Expense 10,800 Required: Prepare a trial balance and an income statement for Residential Relocators. The trial balance is for December 31, 20X1, and the Income statement is for the month ended December 31, 20X1.