The accounts and their amounts for Belgrave Co. at December 31, 2012 are listed below. 1) Prepare the income statement, 2)the balance sheet, 3)the closing entries, and 4)an After-Closing Trial Balance. Cash: $5,300 (dr); A/R: $5,850 (dr); Supplies: $360 (dr); Prepaid Insurance: $700 (dr); Machinery: $2,600 (dr);Accumulated depreciation - Machine: $1,650 (cr); Salary Payable: $400(cr); Capital Stock: $5,200 (cr); Retained Earnings: $1.940 (cr); Dividends: $500 (dr); Revenue: $13,250 (cr); Insurance Expense: $120 (dr); Salary Expense: $6210 (dr); Misc Expense: $340 (dr); Depreciation Expense: $460 (dr); Totals of Debits and Credits equal 22,440.