Unadjusted Trial Balance At December 31 Account Name Debits Credits Cash $ 59,750 Accounts Receivable 3,300 Prepaid Insurance 4,700 Equipment 64,600 Land 23,000 Accounts Payable S 29.230 Deferred Revenue 1,500 Notes Payable (long-term) 74.000 Common Stock 5,000 Retained Earnings 14,500 Dividends Service Revenue 35.700 Salaries and Wages Expense 3.900 Repairs and Maintenance Expense 410 Office Expenses 270 Totals $159,930 $159,930 VERAPEUses 270 Totals $159,930 $159,930 Required: Using the unadjusted trial balance provided, create a classified Balance Sheet, Statement of Retained Earnings, and Income Statement for Equilibrium Riding, Inc., for the year ended December 31. (These financial statements would be considered "preliminary because they use unadjusted balances.) TIP: Create the Income Statement first, followed by the Statement of Retained Earnings, and finally the classified Balance Sheet. Follow the formats presented in Exhibits 1.39 , 1.4, and 2.13 9