21. These items are taken from the financial statements of DJN Jewelry Creations for 12/31/19 Dawn Janus, capital 1/1/19 $53,000 Dawn Janus, Drawing 5,000 Selling expenses 10,000 Equipment 65,000 Accumulated depreciation (equip) 16,000 Accounts payable 5,300 Cash 16,900 Inventory 3,500 Salaries and wages payable 3,000 Sales 68,000 Cost of merchandise sold 20,000 Administrative expenses 14,100 Accounts receivable 14,000 Notes payable (due 12/31/23) 3,200 Instructions: Prepare a multiple step income statement and a statement of owners equity for the year ended December 31, 2019 and a classified balance sheet as of December 31, 2019.