Libra, Inc. has been in business since the beginning of 2018. Jim Nasium is the CEO and President of the company. Libra has already recorded many transactions for the month of September and now wants to prepare its financial statements for the month. The following accounts and balances were drawn from its accounting records at September 30, 2018. You can assume the temporary accounts were properly closed at the end of August. Account Balance:Accounts Payable 9,800 Accounts Receivable 0 Advertising Expense 12,400 Cash 11,500 Common Stock (beginning and ending of month) 50,000 Dividends (paid out) 20,000 Insurance Expense 0 Interest Revenue 3,200 Land 102,000 Notes Payable 30,000 Prepaid Insurance 12,800 Rent Expense 36,000 Retained Earnings (beginning of month) 32,400 Service Revenue 104,400 Supplies 11,600 Supplies Expense 0 Unearned Service Revenue 15,000 Wages Expense 38,500 Wages Payable 0 Use The following information to make necessary month-end adjusting entries for the company.1) The company used $9,200 of the supplies purchased during the month.2) One-half of the Prepaid Insurance was used during the month.3) Employees of the company earned an additional $2,400 since the last pay day. (the next pay day is in October) 4) The company provided services to its customers in the amount of $14,200 for which it has not yet been paid (this is in addition to the amounts previously received and recorded).5) The company earned $5,000 of the previously unearned service revenue during the month. Required: Use the preceding information to make an income statement, a statement of changes in stockholders’ equity, and a balance sheet for the company for the month of September 2018.