The unadjusted account balances of Pandemic Consulting Services follow:

Cash.............................................. $ 6,402 Unearned Service Revenue............ $7,100 Accounts Receivable..................... 25,500 David Sanderson, Capital................115,000 Supplies.......................................... 3,800 David Sanderson, Withdrawals........ 56,000 Prepaid Insurance......................... 7,500 Service Revenue...........................93,500 Furniture......................................... 12,300 Salaries Expense...........................30,600 Accumulated Amortization Amortization Expense Furniture ....... 0 Furniture.................................. 4,100 Building.........................................147,000 Amortization ExpenseBuilding......... 0 Accumulated Amortization Supplies Expense ............................... 0 Building.......................................... 19,600 Insurance Expense ............................. 0 Land.............................................200,000 Utilities Expense............................ 4,200 Accounts Payable......................13,600 Adjusting data at the end of the year included the following: a. Unearned service revenue that has been earned during the year, $7,100. b. Consulting work was completed but has not been invoiced. The company needs to accrue service revenue in the amount of $5,200. c. Still need to record the supplies that were used up in operations, $3,300. d. Employees have worked but have not been paid $3,700. The company needs to accrue salary expense. e. Prepaid insurance was used up during the accounting period in the amount of $3,750. f. Amortization expense that has not been recorded yetfurniture, $4,100; building, $9,800. Daisy Le Claire, the proprietor of Pandemic Consulting Services, has received an offer to sell her company. She needs to know the following information as soon as possible: 1. Net income for the year covered by these data 2. Total assets 3. Total liabilities 4. Total owner's equity 5. Proof showing that total assets equal total liabilities plus total owner's equity after all items are updated Required Without opening any accounts, making any journal entries, or using a worksheet, provide Daisy Le Claire with the requested information. Show all computations.