The following T accounts show transactions that were recorded by Residential Relocators, a firm that specializes in local housing rentals.

Cash(a)181,000(b)37,000(d)21,000(e)610(g)2,100(h)10,100(i)4,100

Equipment(c)71,000

Accounts Receivable(f)8,200(g)2,100

Accounts Payable(c)71,000

Supplies(b)37,000

Wade Wilson, Capital(a)181,000

Fees Income(d)21,000(f)8,200

Telephone Expense(e)610

Wade Wilson, Drawing(i)4,100

Salaries Expense(h)10,100

1. Create a trial balance and an income statement for Residential Relocators. The trial balance is for December 31, 2019.
2. Complete an income statement is for the month ended December 31, 2019.