Practice Cleaning Services account balances for the year ended December $31,2022,$ follow:

Practice Cleaning Services

Trial Balance

December $31,2022$

Account Title

Debit

Credit

$\backslash$table$[[$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 investements were made during $2022)$

c$.$ Balance Sheet