Following are the accounts and balances from the adjusted trial balance of Stark Company. Notes payable Prepaid insurance Interest expense Accounts payable Wages payable Cash Wages expense Insurance expense Stark, Capital Services revenue $ 28,000 4,200 840 10,000 2,100 44,000 9,200 3,500 126,800 105,000 Accumulated depreciation-Buildings Accounts receivable Utilities expense Interest payable Unearned revenue Supplies expense Buildings Stark, Withdrawals Depreciation expense-Buildings Supplies $ 32,000 7,400 3,000 780 1,650 540 210,000 11,500 10,500 1,650 Prepare the (1) income statement and (2) statement of owner's 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