Pearl Russell opened Total Care Services on May 1, 2024. Prepare an income statement, statement of owner's equity and a balance sheet for Total Care Services for the month ended, May 31, 2024, using the following accounts in the first month of operations: Cash $2,002 Accounts Receivable $2,006 Supplies $413 Vehicles $3,540 Equipment $2,714 Accounts Payable $826 P. Russell, Capital $6,844 P. Russell, Drawings $1,180 Service Revenue $4,366 Fuel Expense $126 Telephone Expense $55 The owners' capital at the beginning of the year was $0 because this is a new entity. The owner made an investment of $6,844 during the year.