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The completed financial statement columns of the worksheet for Carla Vista Company are shown as follows: Carla Vista Company Worksheet For the Year Ended December 31, 2020 Income Statement Balance Sheet Account No. Account Titles Dr. Cr. Dr. Cr. 101 Cash 8,800 112 Accounts Receivable 11,000 130 Prepaid Insurance 3,000 157 Equipment 23,800 158 Accumulated Depreciation-Equip. 4,600 201 Accounts Payable 8,900 212 Salaries and Wages Payable 2,500 301 Owner's Capital 19,600 306 Owner's Drawings 10,500 400 Service Revenue 59,700 622 Maintenance and Repairs Expense 1,600 711 Depreciation Expense 3,000 722 Insurance Expense 2,000 726 Salaries and Wages Expense 30,200 732 Utilities Expense 1,400 Totals 38,200 59,700 57,100 35,600 Net Income 21,500 21,500 59,700 59,700 57,100 57,100 (a1)Owner's Capital No. 301 12/31 19600 12/31 Bal. 12/31 Total 12/31 Bal. Owner's Drawings No. 306 v 12/31 10500 Income Summary No. 350 12/31 38200 12/31 12/31 Service Revenue No. 400 12/31 v 59700 12/31 Bal. 59700 Maintenance and Repairs Expense No. 622 12/31 Bal. v 1600 12/31 1600 Depreciation Expense No. 711 12/31 Bal. 3000 12/31 3000 Insurance Expense No. 722 12/31 Bal. v 2000 12/31 2000 Salaries and Wages Expense No. 726 12/31 Bal. V 30200 12/31 30200 Utilities Expense No. 732 12/31 Bal. V 1400 12/31 1400