Problem 2-9A Preparing financial statements from a trial balance LO6 Hipster Optical Trial Balance May 31, 2023 Acct. No Account Title 101 Cash Debit $17,800 Credit 106 Accounts receivable 7,780 124 Office supplies 5,700 128 Prepaid insurance 9,120 163 office equipment 24,900 201 Accounts payable $ 1,530 230 Unearned service revenue 7,100 301 Peeta Black, capital 55,600 302 Peeta Black, withdrawals 1,410 403 Services revenue 21,710 623 Wages expense 14,300 640 Rent expense 3,600 690 Utilities expense 1,330 Totals $85,940 $85,940 Required: Using the trial balance provided above, prepare an income statement and statement of changes in equity for the first month ended May 31, 2023, and a balance sheet at May 31, 2023