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	$	7,000
Accounts receivable		12,200
Repair supplies		2,700
Prepaid rent		15,000
Office furniture		31,800
Accounts payable					$	9,000
Notes payable						25,600
Eli Arrow, capital						69,058
Eli Arrow, withdrawals		6,000
Hospitality revenues						138,000
Salaries expense		149,000
Wages expense		17,958
Totals	$	241,658			$	241,658

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

1. Interest of $192 had accrued on the notes payable for the month of September.
2. The office furniture was acquired on September 1, 2023, and has an estimated four-year life. The furniture will be sold for about $3,000 at the end of its four-year life.
3. A count of the Repair Supplies revealed a balance on hand of $800.
4. A review of the Prepaid Rent account showed that $11,000 had been used during September.
5. Accrued wages of $3,300 had not been recorded at month-end.
6. The September Internet bill for $110 had been received and must be paid by October 14.
7. Accrued revenues of $7,200 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 $4,600.

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.