Problem Two:(. Pts) These financial statement items are for Rugen Company at year-end, December SVT.. SYA. Cash Salaries and wages payable Utilities Expense Salaries and wages expense Equipment Account Payable Service Revenue OY.. TA... Rent Revenue Note Payable Accounts Receivable AVA Accumulated Depreciation Owners Drawings Depreciation Expense ... Owners Capital (beginning of the year) OVY.. a-Prepare an income statement(.pts) b-owner's equity statement for the year The owner did not make any new (b) investments during the year. pts)