4) Based on the information below, Create a income statement and statement of changes in equity for Craigco for the year ended September 30, 2022 Common Shares, Opening 25,000 Common Shares, Closing Retained Earnings, Opening Office Expense Dividends Declared 30,000 75,000 20,000 15,000 Rent expense 35,000 Sales Revenue 500,000 Cost of Goods Sold 400,000 Utilities Expense 15,000 Salaries Expense 20,000 Income Tax Expense 2,500