Sunland Engineering Services is owned by Franois Sunland. Here is a listing of financial statement items for the business for the year ended December 31, 2021.

Cash - $1,200

Accounts receivable1- ,680

Supplies - 720

Equipment - 7,440

Accounts payable - 980

Salaries payable - 548

F. Sunland, capital January 1, 2021 - 7,800

F. Sunland, drawings - 5,280

Service revenue1- 7,828

Rent expense - 5,760

Salaries expense - 3,720

Supplies expense - 944

Utilities expense - 412

A) Prepare an income statement

B)Prepare a statement of owner's equity. (List items that increase owner's equity first.)

C)Prepare a balance sheet. (List Assets in order of liquidity.)