15. The account balances of Carl Services at January 31, 2010 are listed below:

Accounts Payable	P12,000	Carl, Capital	P10,000
Accounts Receivable	6,000	Supplies	2,000
Cash	16,000	Taxes Expense	300
Computer Equip	13,000	Utilities Expense	4,000
Fees Earned	47,000	Wages Expense	21,000
Rent Expense	6,000	Supplies Expense	700

Prepare and income statement, statement of owners equity, and a balance sheet as of January 31, 2010.