The following balances are extracted from the books of Vander Company at the end of December 31, 2022:

	DR		CR
	HK$		HK$
Cash	11,050
Accounts Receivable	125,780
Supplies	3,500
Prepaid Rent	30,000
Equipment	46,200
Accumulated Depreciation - Equipment			18,500
Accounts Payable			31,580
Salary Payable			10,500
Unearned Service Revenue			25,800
Share Capital			70,000
Retained Earnings			49,500
Dividends	18,000
Service Revenue			289,000
Salary Expense	74,100
Rental Expense	180,000
Supplies Expense	2,450
Depreciation Expense - Equipment	3,800
	494,880		494,880

Required:

a) Prepare the Income Statement of Vander Company for the year ended December 31, 2022.

b) Prepare the Statement of Change in Equity of Vander Company for the year ended December 31, 2022.

c) Prepare the Statement of Financial Position of Vander Company as at December 31, 2022.