Presented below are the trial balance and the other information related to Amy B

Presented below are the trial balance and the other information related to Amy Boer a consulting engineer.AMY BOER CONSULTING ENGINEERTRIAL BALANCEDECEMBER 31 2014 Debit CreditCash $ 29500Accounts Receivable 49600Allowance for Doubtful Accounts $ 750Engineering Supplies Inventory 1960Prepaid Insurance 1100Furniture and Equipment 25000Accumulated Depreciation Furniture and Equipment 6250Notes Payable 7200Amy Boer Capital 35010Service Revenue 100000Rent Expense 9750Office Salaries Expense 30500Heat Light and Water Expense 1080Miscellaneous Office Expense 720 $149210 $1492101. Fees received in advance from clients $6000.2. Services performed for clients that were not recorded by December 31 $4900.3. Bad debt expense for the year is $1430.4. Insurance expired during the year $480.5. Furniture and equipment is being depreciated at 10% per year.6. Amy Boer gave the bank a 90-day 10% note for $7200 on December 1 2014.7. Rent of the building is $750 per month. The rent for 2014 has been paid as has that for January 2015.8. Office salaries earned but unpaid December 31 2014 $2510.Instructions:(a) From the trial balance and other information given prepare annual adjusting entries as of December 31 2014. (Omit explanations.)(b) Prepare an income statement for 2014 and a classified balance sheet.