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Q2. The following is the adjusted trial balance as of December 31, 2020 of ABC Company. Prepare Income Statement (20 pts.) Credit $12,000 8,500 Accounts Debit Cash $18,000 Accounts Receivable 30,000 Prepaid Insurance 9,000 Office Supplies 3,200 Building 165,000 Accumulated Depreciation Building Equipment 88,000 Accumulated Depreciation Equipment Land 45,000 Accounts Payable Salaries Payable Unearned service revenue Mortgage Payable Martin, Capital Martin, Withdrawals 25,840 Service Revenue Salaries Expense 63,000 Depreciation Expense-Building and Equipment 6,250 Supplies Expense 15,000 Insurance Expense 14,500 Utilities Expense 23.000 Total $505,790 12,000 2,000 25,000 100,000 21,290 325,000 $505,790