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 $ $5,900$

Accounts receivable $11,100$

Repair supplies $2,150$

Prepaid rent $13,900$

Office furniture $25,420$

Accounts payable $ $7,900$

Notes payable $21,200$

Eli Arrow, capital $67,628$

Eli Arrow, withdrawals $4,900$

Hospitality revenues $127,000$

Salaries expense $143,500$

Wages expense $16,858$

Totals $ $223,728$ $ $223,728$

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

Interest of $$159$ 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 $$1,900$ at the end of its four$-$year life.

A count of the Repair Supplies revealed a balance on hand of $$690.$

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

Accrued wages of $$2,750$ 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 $$6,100$ 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 $$3,500.$

$2-$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 $$3,500.$