This is the adjusted trial balance for the new start-up Tristar Corporation. Use this information to prepare TriStar's income statement, Statement of Retained Earnings and balance sheet for the year. No. Account title Debit Credit 101 Cash 158,000 109 Office Supplies 25,000 111 Equipment 80,000 112 Accumulated Depreciation-Equipment 44,000 200 Accounts Payable 33,000 201 Wages Payable 12,000 300 Common Stock 129,700 301 Dividend 25,000 400 Entertainment Revenue 228,000 510 Rent Expense 26,800 511 Gas and Oil Expense 3,000 512 Wages Expense 105,000 513 Depreciation Expense-Equipment 12,500 514 Legal Expense 11,400 Totals 446,700 446,700