The completed worksheet for Cantu Corporation as of December 31, 2019, after the company had completed the first month of operation, appears below.

CANTU CORPORATION Worksheet Month Ended December 31, 2019
		Trial Balance						Adjustments						Adjusted Trial Balance						Income Statement						Balance Sheet
Account Name		Debit			Credit			Debit			Credit			Debit			Credit			Debit			Credit			Debit			Credit
Cash		76,600												76,600												76,600
Accounts Receivable		11,400												11,400												11,400
Supplies		8,900									5,400			3,500												3,500
Prepaid Advertising		10,800									1,800			9,000												9,000
Equipment		100,000												100,000												100,000
Accumulated DepreciationEquipment											2,000						2,000												2,000
Accounts Payable					11,400												11,400												11,400
Selena Cantu, Capital					107,400												107,400												107,400
Selena Cantu, Drawing		6,600												6,600												6,600
Fees Income					112,900												112,900						112,900
Supplies Expense								5,400						5,400						5,400
Advertising Expense								1,800						1,800						1,800
Depreciation Expense-Equipment								2,000						2,000						2,000
Salaries Expense		16,200												16,200						16,200
Utilities Expense		1,200												1,200						1,200
Totals		231,700			231,700			9,200			9,200			233,700			233,700			26,600			112,900			207,100			120,800
Net Income																				86,300									86,300
																				112,900			112,900			207,100			207,100

Required:

1. Prepare an income statement.
2. Prepare a statement of owners equity. The owner made no additional investments during the month.
3. Prepare a balance sheet.