3) Preparing an income statement, statement of owner's equity, and classified balance sheet. Journalizing and posting closing entries. As of December 31, 2017, the end of the annual accounting period for Ortiz, Inc., the accounting records reflected the following: Cash Accounts Receivable Office Supplies Furniture Accumulated Depr. - Furniture Building Accumulated Depr. - Building Land Accounts Payable Salaries Payable $6,000 Unearned Revenue 6,300 Notes Payable (long-term) 200 Ortiz, Capital 8,000 Ortiz, Withdrawals 6,000 Service Revenue 42,000 Salaries Expense 24,000 Supplies Expense 10,000 Depreciation Expense - Furniture 2,000 Depreciation Expense - Building 500 Advertising Expense 5,000 7,000 12,000 25,000 64,300 16,500 800 2,000 1,000 3,000 Requirements 1) Prepare the income statement for the year ended December 31, 2017. 2) Prepare the statement of owner's equity for the year ended December 31, 2017. Assume the owner had no additional contributions during the year. 3) Prepare the classified balance sheet at December 31, 2017. 4) Journalize and post the closing entries. Indicate the balance of the Ortiz, Capital account after the closing entries are posted. 5) Prepare a post-closing trial balance at December 31, 2017