The adjusted trial balance of Kramer's Legal Practice appears below:

KRAMER'S LEGAL PRACTICE

Adjusted Trial Balance

December 31, 2021

Debit

Credit

Cash

$ 6,400

Accounts receivable

1,200

Office supplies

1,800

Office equipment

8,000

Accumulated depreciationoffice equipment

$ 2,500

Computer equipment

6,000

Accumulated depreciationcomputer equipment

1,500

Accounts payable

6,000

Unearned revenue

3,000

H. Kramer, capital

12,400

H. Kramer, drawings

2,500

Service earned

5,500

Office supplies expense

600

Depreciation expense

2,500

Rent expense

1,900

______

$30,900

$30,900

Instructions Using this information, prepare for the month ended December 31:

a)	an income statement;

b)	a statement of owner's equity; and

c)	a balance sheet.