The balances of the accounts of Dr. J. Hoflich, Dentist, appear as follows:

Accounts Payable	$ 2,800
Accounts Receivable	3,600
Building	12,000
Capital January 1, 19x8	19,000
Cash	42,200
Dental Income	38,000
Drawing	6,000
Equipment	15,000
Furniture	3,000
Mortgage Payable	10,000
Miscellaneous Expense	2,000
Notes Payable	2,000
Supplies	6,000
Salaries Expense	8,000
Supplies Expense	4,000

Using the forms provided below, prepare (a) an income statement, (b) a statement of owners equity, and (c) a classified balance sheet.