The completed financial statement columns of the worksheet for Carlos Company are shown below.

CARLOS COMPANY
Worksheet
For the Year Ended December 31, 2012
			Income Statement		Balance Sheet
Acc. No.		Account Titles	Dr.	Cr.	Dr.	Cr.
101		Cash			8,436
112		Accounts Receivable			7,371
130		Prepaid Insurance			1,582
157		Equipment			27,978
167		Accumulated Depreciation				8,805
201		Accounts Payable				11,578
212		Salaries Payable				2,853
301		Carlos, Capital				34,001
306		Carlos, Drawing			6,837
400		Service Revenue		43,619
622		Repair Expense	5,481
711		Depreciation Expense	2,763
722		Insurance Expense	1,322
726		Salaries Expense	35,175
732		Utilities Expense	3,911
		Totals	48,652	43,619	52,204	57,237
		Net Loss		5,033	5,033
			48,652	48,652	57,237	57,237

Complete the income statement, owner