Media Marketing Services has been operating for several years. It showed the following trial balance information (in alphabetical order) for the month just ended March 31, 2023: Account Debit Credit Accounts payable $ 43,000 Accounts receivable $ 2,700 Building 77,000 Cash 15,500 Revenue 119,100 Sam Smith, capital* 119,000 Sam Smith, withdrawals 16,500 Land 81,000 Machinery 47,000 Notes payable 111,000 Office supplies 2,700 Office supplies expense 6,700 Wages expense 143,000 Totals $ 392,100 $ 392,100 *The $119,000 balance includes $32,000 invested by the owner during March. Required: Using the information provided, prepare an income statement and a statement of changes in equity for the month ended March 31, 2023, and a balance sheet at March 31, 2023.