The adjusted trial balance of ABC company is as follows: Dr. Cr. Cash 13,000 Acc Rec 4,500 Supplies 600 Equipment 20,000 Account payable 9,500 Owner Capital 24,000 Owner Drawing 5,000 Total revenue 20,400 Salary exp 3,200 Utility exp 2,300 Rent expense 5,300 Total $53,900 $53,900 Prepare an income statement, statement of owner equity and balance sheet.