Practice Cleaning Services account balances for the year ended December 31, 2022, follow: Practice Cleaning Services Trilall Eulance December 31, 2022 Account Title Debit Credit Cash $ 23,100 Office supplies - 1,000 Prepaid insurance 1,200 Equipment 30,000 Building 30,000 Accounts payable $ 10,000 Notes Payable - 55,000 Unearned service revenue 4,000 Capital 33,000 Withdrawals 16,000 - Repair service revenue 70,000 Wages expense 50,000 Rent expense 12,000 Advertising expense 5,000 Office supplies expense 1,000 Utilities expense 1,500 Insurance expense 1,200 Totals $ 172,000 $172,000 Required: Based on the account balances listed above complete the following: a. Income Statement b. Statement of Owner's Equity (Note: all owner imvestements were made during 2022)

C. Balance sheet