The following information relates to Cullumber Co. for the year 2022. Owner's capital, January 1, 2022 $69,115 Advertising expense $2,592 Owner's drawings during 2022 8,639 Rent expense 14,975 Service revenue 91,578 Utilities expense 4,464 Salaries and wages expense 42,477 (a1) Your answer is correct. After analyzing the data, prepare an income statement for the year ending December 31, 2022. Revenues Service Revenue Expenses Salaries and Wages Expense Advertising Expense Rent Expense Utilities Expense Total Expenses Net Income (Loss) CULLUMBER CO. Income Statement For the Year Ended December 31, 2022 42477 2592 i 14975 i 4464 i 91578 64508 i 27070 (a2) After analyzing the data, prepare an owner's equity statement for the year ending December 31, 2022. (List items that increase owner's equity first.) CULLUMBER CO. Owner's Equity Statement $