The account balances from the December 31, 2019, trial balance for Haman Accounting Services are shown below.

HAMAN ACCOUNTING
Trial Balance
December 31, 2019
ACCOUNT NAME	DEBIT		CREDIT
Cash	7,500
Accounts Receivable	3,500
Supplies	2,500
Prepaid Rent	16,000
Equipment	15,000
Accounts Payable			9,600
Erik Haman, Capital			23,500
Erik Haman, Drawing	4,500
Fees Income			23,000
Salaries Expense	4,500
Utilities Expense	2,600
Totals	56,100		56,100

1. Prepare an income statement for the Haman Accounting Services for the month ended December 31, 2019.
2. Prepare a statement of owners equity for Haman Accounting Services for the month ended December 31, 2019.
3. Prepare a balance sheet for Haman Accounting Services as of December 31, 2019.