The completed financial statement columns of the spreadsheet for Oriole Company are shown as follows: Oriole Company Worksheet For the Year Ended December 31, 2022 Income Statement Balance Sheet Account No. Account Titles Dr. Cr. Dr. Cr. 101 Cash 8,900 112 Accounts Receivable 10,700 130 Prepaid Insurance 2,600 157 Equipment 23,800 158 Accumulated Depreciation-Equip. 4,300 201 Accounts Payable 8,800 212 Salaries and Wages Payable 2,300 301 Owner's Capital 19,800 306 Owner's Drawings 11,400 400 Service Revenue 59.900 622 Maintenance and Repairs Expense 1,600 711 3,100 Depreciation Expense Insurance Expense 722 1,700 726 29.900 Salaries and Wages Expense Utilities Expense 732 1,400 Totals 37.700 59.900 57,400 35,200 22 200 22.200 Net Income 59.900 59.900 57,400 57.400 Prepare an income statement. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45)) ORIOLE COMPANY Income Statement A Prepare an owner's equity statement. (List items that increase owner's equity first.) ORIOLE COMPANY Owner's Equity Statement $ ORIOLE COMPANY Balance Sheet Assets $ + . $ Liabilities and Owner's Equity $ I $ Date Account Titles and Explanation Debit Credit Dec. 31 (To close revenue account) Dec. 31 (To close expense accounts) Dec. 31