Angela Lopez owns and manages a consulting firm called Metrix, which began operations on December 1. On December 31, Metrix shows the following selected accounts and amounts for the month of December.

Cash	$ 8,000	A. Lopez, Capital	$ 11,600
Accounts receivable	3,500	A. Lopez, Withdrawals	2,000
Notes receivable	2,500	Consulting revenue	12,000
Office supplies	1,500	Rental revenue	500
Prepaid insurance	1,000	Salaries expense	3,000
Equipment	4,000	Rent expense	2,000
Accounts payable	1,300	Advertising expense	400
Notes payable	2,400	Utilities expense	200
Unearned revenue	300

Required: 1. Prepare a December income statement for the business. 2. Prepare a December statement of owner's equity. The A. Lopez, Capital account balance at December 1 was $0, and the owner invested $11,600 cash in the company on December 2. 3. Prepare a December 31 balance sheet. Hint: Use the A. Lopez, Capital account balance calculated in part 2.

I am missing something, and I can't understand what exactly it is that I may be missing. Thanks!