Using the two trial balances on the following pages, create an income statement, statement of retained earnings, and balance sheet

$ BUSINESS CONSULTING COMPANY. Adjusted Trial Balance December 31, 2015 Account Name Debit Credit Cash $ 85,550 Accounts receivable 4,700 Prepaid building rent 1,500 Unexpired insurance 3,600 Supplies 250 Equipment 9,000 Accumulated depreciation - equipment 3,600 Notes payable 5,000 Accounts payable 1,600 Salaries payable 2,000 Income taxes payable 3,000 Unearned service revenue 4,400 Capital stock 50,000 Retained earnings 20,000 Dividends 3,000 Service revenue earned 82,500 Salaries expense 42,500 Supplies expense 1,950 Rent expense 6,000 Insurance expense 950 Advertising expense 250 Depreciation expense - equipment 900 Interest expense 450 Income taxe expense 11,500 Totals $ 172,100 $ 172,100 Save MAGNIFICENT LANDSCAPING SERVICE Adjusted Trial Balance April 30, 2018 Account Title Debit Credit $2,950 575 40 240 2,500 Cash Accounts Receivable Office Supplies Prepaid Insurance Equipment Accumulated Depreciation: Equipment Accounts Payable Salaries Payable Unearned Lawn Mowing Revenue Common Stock Dividends Lawn Mowing Revenue Gas Expense Advertising Expense Depreciation Expense: Equipment Supplies Expense Salaries Expense $ 35 28 420 100 5,000 1,000 2,350 53 35 35 85 420 $7,933 $7,933