On September 1, 2019, Moo Point Fitness entered its second year of operations. Moo Point Fitness provides high-performance group and personal training courses that have been derived from scientific research and exercises used by professional athletes. On September 31, 2020, Ross Gellar, the owner, finalized the company's records, which showed the following items Accounts payable Accounts receivable Ross Gellar, capital, September 31, 2019 Ross Gellar, withdrawals Cash Furniture Interest expense Notes payable Workout equipment Prepaid rent Rent expense Personal training revenue Group training revenue Supplies Supplies expense Utilities expense Wages expense $ 12,800 76,000 82,700 63,000 9,000 16,600 5,500 54,000 22,600 7,400 31,000 9,300 182,000 5,800 19,300 13,200 71,400 Hint The ending capital balance for one period is the beginning capital balance for the next period There were no owner investments during the year ended September 31, 2020 Required: a. Prepare an income statement for the year ended September 31, 2020. a. Prepare an income statement for the year ended September 31, 2020. Moo Point Fitness Income Statement For Year Ended September 31, 2020 Revenues $ Personal training revenue Group training revenue 9,300 182,000 $ 191,300 Total revenues Operating expenses Interest expense Rent expense Supplies expense Utilities expense Wages expense 5,500 31,000 19.300 13,200 71.400 140.400 Total operating expenses Profit CA 50.900 b. Prepare statement of changes in equity for the year ended September 31, 2020. (Leave no cell blank, enter "0" where ever required.) Moo Point Fitness Statement of Changes in Equity For Year Ended September 31, 2020 Ross Gelar, capital September 1 2019 Total Ross Gelar, capital September 31 2020 c. Prepare balance sheet at September 31, 2020. Moo Point Fitness Balance Sheet September 31, 2020 Assets Liabilities Total liabilities Equity Total assets Total liabilities and equity