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