The following accounts were taken from the ledger of Whites Cleaning Services for month ending December 31, all the accounts have normal balances. Owners Equity on Dec 1 was $62,450.

Cash	$18,840	Rent Expense	$9,000
Accounts Payable	$17,400	Cleaning Equipment	$10,000
J. White, Drawings	$20,000	Miscellaneous Expense	$2,500
Fees Earned	$60,250	Supplies	$2,000
Salary Expense	$20,300	Utilities Expense	$3,500
Supplies Expense	$1,500	Accounts Receivable	$51,160
		Insurance Expense	$1,300

From the data above, prepare the following:

a. an income statement

b. a statement of owner's equity

c. a balance sheet