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	$	6,700
Accounts receivable		11,900
Repair supplies		2,550
Prepaid rent		14,700
Office furniture		30,060
Accounts payable					$	8,700
Notes payable						24,400
Eli Arrow, capital						68,668
Eli Arrow, withdrawals		5,700
Hospitality revenues						135,000
Salaries expense		147,500
Wages expense		17,658
Totals	$	236,768			$	236,768

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

1. Interest of $183 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 $2,700 at the end of its four-year life.
3. A count of the Repair Supplies revealed a balance on hand of $770.
4. A review of the Prepaid Rent account showed that $11,000 had been used during September.
5. Accrued wages of $3,150 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 $6,900 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 $4,300.

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.