Practice Consulting account balances for the year ended December 31, 2021, follow: Practice Consulting Adjusted Trial Balance December 31, 2021 Account Title Debit Credit Cash Office supplies Prepaid insurance Equipment Accumulated depreciation-Equipment Accounts payable Wages payable Unearned service revenue Capital Withdrawals Repair service revenue Wages expense Rent expense Depreciation expense Office supplies expense Utilities expense Insurance expense $ 14,000 1,500 1,200 50,000 5,000 10,000 2,500 4,000 33,000 10,000 106,400 60,000 12,000 5,000 3,600 2,400 1,200 $ 160,900 $ 160,900 Required: Based on the adjusted account balances listed above, complete the following: a. Income Statement b. Statement of Owner's Equity (Note: all owner investements were made during 2021) C. Balance Sheet Remember: All adjustments have already been made