Not sure what I am missing and why the one part is wrong

The adjusted trial balance of Karise Repairs on December 31 follows. Number 101 124 128 167 168 201 210 301 302 403 612 623 637 640 650 690 KARISE REPAIRS Adjusted Trial Balance December 31 Account Title Cash Office supplies Prepaid insurance Equipment Accumulated depreciation Equipment Accounts payable Wages payable C. Karise, Capital c. Karise, Withdrawals Services revenue Depreciation expense-Equipment Wages expense Insurance expense Rent expense Office supplies expense Utilities expense Totals Debit Credit $ 76,000 1,100 2,050 53,000 $ 5,300 12,500 1,400 39,000 18,500 153, 150 5, 300 37,000 500 10,500 3,300 4,100 $ 211,350 $ 211,350 Note: C. Karise, Capital account balance was $39,000 on December 31 of the prior year, and there were no owner investments during the year. Required: 1a. Prepare an income statement for the year. 1b. Prepare a statement of owner's equity for the year. 1c. Prepare a classified balance sheet at December 31. 2. Prepare the December 31 closing entries. 1c. Prepare a classified balance sheet at December 31. 2. Prepare the December 31 closing entries. Answer is not complete. Complete this question by entering your answers in the tabs below. Required 1A Required 1B Required 10 Required 2 Prepare the December 31 closing entries. No General Journal Credit Date Dec 31 Debit 153,150 1 Services revenue Income summary 153,150 N Dec 31 60,700 Income summary Depreciation expense-Equipment Wages expense Insurance expense Rent expense Office supplies expense Utilities expense 5,300 37,000 500 10,500 3,300 4,100 3 Dec 31 112,950 Income summary C. Karise, Capital 112,950 4 Dec 31 18,500 C. Karise, Capital C. Karise, Withdrawals 18,500 Answer is not complete. Complete this question by entering your answers in the tabs below. Required 1A Required 1B Required 1C Required 2 Prepare a statement of owner's equity for the year. KARISE REPAIRS Statement of Owner's Equity For Year Ended December 31 C. Karise, Capital, December 31 prior year Add: Investments by owner Add: Net income $ 39,000 0 92,450 131,450 18,500 Less: Withdrawals by owner C. Karise, Capital, December 31 current year $ 112,950 Required 1A Required 1B Required 1C Required 2 Prepare a classified balance sheet at December 31. KARISE REPAIRS Balance Sheet December 31 Assets $ Current assets Cash Office supplies Prepaid insurance OOO 76,000 1,100 2,050 Total current assets $ 79,150 53,000 Plant assets Equipment Accumulated depreciation Equipment Total assets 47,700 5,300 lolo $ 126,850 Current liabilities Accounts payable Wages payable $ 12,500 1,400 Total current liabilities 13,900 Equity C. Karise, Capital Total liabilities and equity 112,950 126,850 $