These are the financial statement items for ABC Service & Rental Company at year-end December 31, 2021. Salaries & wages payable Salaries & wages expense Utilities expense Equipment Accounts payable Service revenue Rent revenue Common stock $ 2,980 45,700 21,100 38,000 4,100 57,200 6,500 20,000 Notes payable (long-term) Cash Accounts receivable Accumulated depreciation Dividends Depreciation expense Retained earnings @ 1-1-21 $ 3,000 5,200 9,780 6,000 4,000 4,000 28,000 REQUIRED: A. Prepare a multi-step income statement for the year ended 12/31/21 in good form. B. Prepare a classified balance sheet as of 12/31/21 in good form