create a income statement, owners equity, balance sheet,close out revenue, expenses,income summary and drawing

cash $640$ dr

prepaid insurance $200$dr

equipment $5400$

accum. deprec.equipment $1150$ cr

wages pable $250$ cr

capital $4600$cr

service fees $2620$ cr

wages expenses $950$ dr

advertising expenses $150$dr

supplies expenses $430$ dr

insurance expenses $550$ dr

depreciation expenses equipment $300$