The following T accounts show transactions that were recorded on December $31,20$X$1$ by Residential Rental Consultant, a firm that specializes in local housing rentals. The entries for the first transaction are labeled with the letter $($a$),$ the entries for the second transaction with the letter $($b$),$ and so on$.$

$\backslash$table$[[$Cash$],[,,Cr,],[($a$),\backslash$table$[[186,000]],\backslash$table$[[($b$)]],\backslash$table$[[42,000]]],[$ia$,2,600,\backslash$table$[[($h$)],[($i$)]],\backslash$table$[[\backslash$table$[[10,600],[4,600]]]]]]$

$\backslash$table$[[$James Taylor, Capital,$],[$Debit$,$Credit$],[,($a$)186,000],[,]]$

$\backslash$table$[[\backslash$table$[[$Accounts$],[$Debit$]],\backslash$table$[[$Receivable$],[$Credit$]]],[($f$),9,200,($g$)2,600]]$

$\backslash$table$[[$James Taylor, Drawing$],[$Debit$,$Credit$],[($i$)4,600,]]$

$\backslash$table$[[$Debit Supplies Credit,$],[($b$)42,000,],[,]]$

$\backslash$table$[[$Debit Fees Income,$],[$Credit$,],[,($d$)r26,000$

Prepare a trial balance for Residental rental consultants for the month of decemeber $31,2021$

And prepare an income starement for Residental rental consultants for the month ended December $31,2021$

Revenue$-$

Expenses$-$

Total expenses$-$