$3.000 5.200 9,780 These financial statement items are for Rugen Company at year-end, July 31, 2020. Salaries and wages payable $2.980 Notes payable (long-term) Salaries and wages expense 45.700 Cash Utilities expense 21.100 Accounts receivable Equipment 38,000 Accumulated depreciation Accounts payable 4.100 Owner's Drawings Service revenue 57,200 Depreciation expense Rent revenue 6.500 Owner's capital (beginning of the year) 6,000 4,000 4,000 48,000 Prepare an income statement for the year. RUGEN COMPANY Income Statement $ $ List of Accounts Prepare a owner's equity Statement for the year. (List items that increase retained earnings first.) RUGEN COMPANY Owner's Equity Statement $ Prepare a classified balance sheet at July 31 (List current assets in order of liquidity.) RUGEN COMPANY Balance Sheet Assets $ $ $ Liabilities and Owner's Equity $ $ $