Following are the accounts and balances from the adjusted trial balance of Stark Company. Notes payable $ 13,000 Accumulated depreciation-Buildings $ 17,000 Prepaid insurance 2,700 Accounts receivable 4,400 Interest expense 540 Utilities expense 1,500 Accounts payable 2,500 Interest payable 180 Wages payable 600 Unearned revenue 900 Cash 14,000 Supplies expense 240 Wages expense 7,700 Buildings 60,000 Insurance expense 2,000 Stark, Withdrawals 4,000 Stark, Capital 36,800 Depreciation expense-Buildings 3,000 Services revenue 30,000 Supplies 900 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 $36,800 on December 31 of the prior year.