On September 1, 2020, the account balances of Rijo equipment repair were as follows: No 101 112 126 153 Debits Cash Account receivable Supplies Store equipment $4,880 3,520 2,000 15,000 No 154 201 209 212 301 Credits Accumulated depreciation Account payable Unearned service revenue Salaries payable J.Rijo, Capital $ 1500 3,400 1,400 500 18,600 25,400 25,400 During September the following summary transactions were completed. Sep. 8 Paid $1,100 for salaries due employees, of which $600 is for September. 10 Received $1,200 cash from customers on account. 15 purchased store equipment on account $3,000. 17 purchased supplies on account $1,500. 20 paid creditors $4500 on account. 22 Paid September rent $500. 25 Paid utilities expenses $150. 27 Preformed services on account and billed customers for services rendered $700. 29 received $650 from customers for future service. Adjustment data consist of: Supplies on hand $1,700. Accrued salaries payable $400. Depreciation is $200 per month. Unearned service revenue of $1,450 is earned. Required: Follow the steps of the accounting cycle to prepare the following financial statements: 1. Statement of profit or loss for September 30th 2. Statement of changes in owner's equity for September 30th. 3. Statement of financial position at September 30th