Arrow Hospitality prepares adjustments monthly and showed the following at September $30,2023$:

ARROW HOSPITALITY

Trial Balances

September $30,2023$

Unadjusted Adjusted

Trial Balance Adjustments Trial Balance

Account Dr$.$ Cr$.$ Dr$.$ Cr$.$ Dr$.$ Cr$.$

Cash $ $6,200$

Accounts receivable $11,400$

Repair supplies $2,300$

Prepaid rent $14,200$

Office furniture $27,160$

Accounts payable $ $8,200$

Notes payable $22,400$

Eli Arrow, capital $68,018$

Eli Arrow, withdrawals $5,200$

Hospitality revenues $130,000$

Salaries expense $145,000$

Wages expense $17,158$

Totals $ $228,618$ $ $228,618$

Additional information available for the month ended September $30,2023$:

Interest of $$168$ had accrued on the notes payable for the month of September.

The office furniture was acquired on September $1,2023,$ and has an estimated four$-$year life. The furniture will be sold for about $$2,200$ at the end of its four$-$year life.

A count of the Repair Supplies revealed a balance on hand of $$720.$

A review of the Prepaid Rent account showed that $$12,000$ had been used during September.

Accrued wages of $$2,900$ had not been recorded at month$-$end.

The September Internet bill for $$120$ had been received and must be paid by October $14.$

Accrued revenues of $$6,400$ were not recorded at September $30.$

Required:

$1.$ Complete the adjusted trial balance by including the adjusting entries.

$2-$a$.$ Prepare an income statement based on the adjusted trial balance completed in Part $1.$

$2-$b$.$ Prepare a statement of changes in equity based on the adjusted trial balance completed in Part $1.$ Assume that the owner, Eli Arrow, made an investment during September of $$3,800.$

$2-$c$.$ Prepare a balance sheet based on the adjusted trial balance completed in Part $1.$ Assume that the owner, Eli Arrow, made an investment during September of $$3,600.$