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1. Below are selected accounts that Pinagpalit Repairs reported in its August 31, 2021 financial statements: P. Nagpalit, Capital, Aug 31 P132,600 Interest expense P 5.950 Service Revenue 204,626 Accounts receivable 59,500 Unearned revenue 4.039 Salaries payable 1,912 Salaries expense 35.867 Depreciation expense 22.950 Accumulated depreciation 98.750 Rent expense 13.275 Supplies expense 4,160 P. Nagpalit, Drawing 80.000 Interest revenue 9.585 Supplies 2,575 A. Prepare the Income Statement for the month ended August 31, 2021 using the (a) single-step format and (b) multistep format. B. Prepare the Capital Statement for the month ended August 31, 2021