This alphabetized adjusted trial balance is for Mad Catz Courier as of its December 31, 2014, month-end:

Required
Use the information in the trial balance to prepare:
1. The income statement for the month ended December 31, 2014.
2. The statement of changes in equity for the month ended December 31, 2014, assuming the owner invested $127,000 during December.
3. The balance sheet as of December 31, 2014.