You have just accepted your first job out of college, which requires you to evaluate loan requests at Eastwood National Bank. The first loan request you receive is from Richard Enterprises. Richard Tracy, the CEO, is requesting $105,000 and brings you the following trial balance (or statement of accounts) for the first year of operations ended December 31. What three accounts do you think should be relabeled for greater clarity? Richard Enterprises Statement of Accounts December 31 Cash $ 2,050 Billings Due from Others 15,070 Office Supplies 7,470 Trucks 36,370 Equipment 8,090 Amounts Owed to Others $2,850 Investment in Business 33,500 Service Revenues 73,650 Wages Expense 30,050 Rent Expense 7,330 Insurance Expense 2,400 Utilities Expenses 700 Miscellaneous Expenses 470 Totals $110,000 $110,000 The following items should be retitled for greater clarity: Billings Due from Others— Amounts Owed to Others— Investment in Business—