The following is the adjusted trial balance as of December 31, 2020 of ABC Company. Prepare Income Statement, Statement of owners equity and balance sheet.

Credit $12,000 8,500 Accounts Debit Cash $18,000 Accounts Receivable 30,000 Prepaid Insurance 9,000 Office Supplies 3,200 Building 165,000 Accumulated Depreciation Building Equipment 88,000 Accumulated Depreciation -Equipment Land 45,000 Accounts Payable Salaries Payable Unearned service revenue Mortgage Payable Martin, Capital Martin, Withdrawals 25,840 Service Revenue Salaries Expense 63,000 Depreciation Expense-Building and Equipment 6,250 Supplies Expense 15,000 Insurance Expense 14,500 Utilities Expense 23,000 Total $505,790 12,000 2,000 25,000 100,000 21.290 325,000 $505,790