The trial balance of An Binh Car Repairs before adjustment on October 31, 2021, is as follows. An Binh Car Repairs Trial Balance October 31, 2021 $ Cash Supplies Prepaid insurance ASS Equipment Accumulated Depreciation-Equipment Account payable An Binh's Capital Service Revenue Owner' withdrawals Salaries and wages expenses Total 15,000 12,100 6,000 42,000 4,200 $12,000 62,400 8,500 10,000 2,000 $87,100 $87,100 Other data: a) Insurance expires at the rate of $500 per month. b) A count on October 31 shows $11,300 of supplies on hand. c) The equipment has a 10-year life with no residual value (ht hn). It is being depreciated at $350 per month. d) Salaries of $2,500 were unpaid on October 31. V e) A utility hill (ha n tin in) for $1,000 has not been recorded and will not be paid until next month.. f) Invoices representing $2,100 of services performed during the month have not been recorded as of October 31. Make appropriate adjustments and produce an income statement for the month ending October 31, 2021, and a statement of financial position as of October 31, 2021.