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	$	5,600
Accounts receivable		10,800
Repair supplies		2,000
Prepaid rent		13,600
Office furniture		23,680
Accounts payable					$	7,600
Notes payable						20,000
Eli Arrow, capital						67,238
Eli Arrow, withdrawals		4,600
Hospitality revenues						124,000
Salaries expense		142,000
Wages expense		16,558
Totals	$	218,838			$	218,838

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

1. Interest of $150 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 $1,600 at the end of its four-year life.
3. A count of the Repair Supplies revealed a balance on hand of $660.
4. A review of the Prepaid Rent account showed that $12,000 had been used during September.
5. Accrued wages of $2,600 had not been recorded at month-end.
6. The September Internet bill for $120 had been received and must be paid by October 14.
7. Accrued revenues of $5,800 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 $3,200.

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.