Complete the work sheet by extending the Adjusted Trial Balance amounts into the appropriate financial statement columns and by entering the amount of net income for the reporting period. Work Sheet Account Number Adjusted Trial Balance Income Statement Account Title Debit Credit Debit Credit Debit Balance Sheet Credit 101 Cash $ 6,300 106 Accounts receivable 27,531 166 Equipment 43,000 167 Accumulated depreciation Equipment $ 17,286 183 Land 30,000 201 Accounts payable 14,679 210 Wages payable 3,358 236 Unearned revenue 2,758 307 Common stock 11,614 318 Retained earnings 55,500 319 Dividends 9,804 403 Services revenue 61,000 $ 9,804 612 Depreciation expense-Equipment 5,762 $ 61,000 623 Wages expense 28,548 5,762 655 Advertising expense 9,272 28,548 690 Utilities expense 5,978 9,272 Totals $ 166,195 $166,195 104,582 9,804 0 0 Net income 94,778