At the end of their fiscal year, the Adjusted Trial Balance
of Havarti Consulting Services appears as follows:
	Havarti Accounting Services
	Adjusted Trial Balance
	December 31, 2021
		Debit	Credit
	Cash	8,471
	Accounts receivable	8,825
	Equipment	51,239
	Accum. Depreciation - Equipment		20,496
	Accounts payable		8,596
	Unearned revenue		1,301
	Owners Capital		26,018
	Owners Drawings	10,407
	Service revenue		141,562
	Rent expense	26,850
	Utilities expense	4,501
	Salaries expense	87,680
		197,973	197,973
Instructions:
Using the information from the Adjusted Trial Balance, prepare:
(a) an Income Statement,
(b) a Statement of Owners' Equity, and
(c) a Balance Sheet