Lalonde Engineering Services is owned by Franois Lalonde. Here is a listing, in random order, of financial statement items for the business, for the year ended December 31, 2017. Cash $5,210 Accounts receivable 1,400 Supplies 600 Equipment 6,100 Accounts payable 850 Salaries payable 480 F. Lalonde, capital January 1, 2017 6,600 F. Lalonde, drawings 3,900 Service revenue 18,860 Rent expense 4,800 Salaries expense 3,600 Supplies expense 800 Utilities expense 380 Prepare income statement. LALONDE ENGINEERING SERVICES Income Statement Prepare a statement of owner's equity. (List items that increase owner's equity first.) LALONDE ENGINEERING SERVICES Statement of Owner's Equity $ Prepare balance sheet. (List Assets in order of liquidity.) LALONDE ENGINEERING SERVICES Balance Sheet Assets $