Prepare Income statement, owners equity statement and Balance sheet for the period ending January31, 2019.

Sale A $12,500

Sale B $11,500

Sale C $11,000

Rent Expense $6,000

Insurance Expense $9,500

Salary Expense $4,000

Cash $118,200

Accounts receivable $300

Land $30000

Office supplies $11,400

Office equipment $6,000

Fees income $72,000

Rental Income $50,000

Tel Expenses $700

Advertising Expenses $4,500

Accounts Payable $30,000

Salary payable $4,000

Capital $7600

Withdrawals $8,000