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XYZ Trading Adjusted Trial Balance As at 30 September 2023 Account Cash Accounts Receivable Prepaid Rent Office Supplies Equipment Accumulated Depreciation - Equipment Accounts Payable Unearned Revenue Salaries Payable Capital Service Revenue Salaries Expense Rent Expense Depreciation Expense - Equipment Required: Debit 10,000 5,000 2,300 15,000 8,600 1,200 500 43,400 Credit 2,500 3,000 4,400 6,700 26,200 43,400 Based on the adjusted trial balance, prepare the income statement for the year ended 30 September 2023 and the balance sheet as at 30 September 2023.