Use the following adjusted trial balance (prepared from the general ledger) for the dog training business to prepare the income statement, statement of retained earnings, and balance sheet. Adjusted Trial Balance December 31 Debit Credit Cash $ 13,100 Accounts receivable 1,400 Supplies 1,200 Prepaid insurance 3,300 Equipment 6,000 Accumulated depreciationEquipment $ 100 Accounts payable 700 Wages payable 600 Unearned revenue 1,200 Common stock 20,000 Retained earnings (as of December 1) 0 Dividends 500 Services revenue 5,300 Rental revenue 600 Depreciation expenseEquipment 100 Wages expense 800 Insurance expense 300 Rent expense 1,000 Supplies expense 800 Totals $ 28,500 $ 28,500