On December 1, 2014, George Hemphill organized a new company called Holden Corp. On the last day of that month, the company's records showed the items listed below. Use this information to prepare the December income statement and statement of changes in equity as well as the balance sheet at December 31 for Holden Corp. Account Balance a) Complete the income statement using the format provided. Accounts payable 52,000 (select one) Building 164,500 Income Statement Commissions earned 75,500 (select one) Consulting revenue earned 123,000 Revenues Dividends 37,000 x+ Interest expense 30,000 Interest payable 25,500 Land 225,500 X+ Property taxes payable 36,000 Rent earned 72,000 Share capital 179,500 Short-term notes payable 106,000 Supplies 99,000 Utilities expense 113,500 Total revenues Expenses Total expenses b) Complete the statement of changes in equity using the format provided. (select one) Statement of Changes in Equity (select one)