Following are the accounts and balances from the adjusted trial balance of Stark Company.

Notes payable	$	28,000		Accumulated depreciation-Buildings	$	32,000
Prepaid insurance		4,200		Accounts receivable		7,400
Interest expense		840		Utilities expense		3,000
Accounts payable		10,000		Interest payable		780
Wages payable		2,100		Unearned revenue		1,650
Cash		44,000		Supplies expense		540
Wages expense		9,200		Buildings		210,000
Insurance expense		3,500		Stark, Withdrawals		11,500
Stark, Capital		126,800		Depreciation expense-Buildings		10,500
Services revenue		105,000		Supplies		1,650

Prepare the (1) income statement and (2) statement of changes in equity for the year ended December 31, and (3) balance sheet at December 31. The Stark, Capital account balance was $126,800 on December 31 of the prior year.