he completed financial statement columns of the spreadsheet for Blossom Company are shown as follows: Blossom Company Worksheet For the Year Ended December 31, 2022 Prepare an income statement (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg Income Statement Balance Sheet Account No. Account Titles Dr. 101 Cash 9,000 (a1) 112 Accounts Receivable 10,600 130 Prepaid Insurance 2.800 (451) 157 Equipment 24,100 158 Accumulated Depreciation-Equip 4.300 201 Accounts Payable 8,900 212 Salaries and Wages Payable 2.300 301 Owner's Capital 20.000 306 Owner's Drawings 10,300 400 Service Revenue 60,100 622 Maintenance and Repairs Expense 1,800 711 Depreciation Expense 3.200 722 Insurance Expense 2.000 726 Salaries and Wages Expense 30.200 732 Utilities Expense 1600 Totals 38.800 60.100 56.800 35.500 Net Income 21.300 21.300 60.100 60.100 56.800 56.800 BLOSSOM COMPANY Income Statement (a2) Prepare an owner's equity statement. (List items that increase owner's equity first.) BLOSSOM COMPANY Owner's Equity Statement $