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

Cash$1,200Accounts receivable1,680Supplies720Equipment7,440Accounts payable980Salaries payable548F.Sunland, capital January 1, 2021

7,800F.Sunland, drawings

5,280Service revenue17,828Rent expense5,760Salaries expense3,720Supplies expense944Utilities expense412

A) Prepare income statement

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

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