The following is the trial balance for Sunny Limited as at 30 September 2020: Sunny Limited Trial Balance as at 30 September 2020 Dr $ 14,000 36,000 84,000 28,000 120,000 Supplies Accounts receivable Prepaid rent Cash Equipment Accumulated depreciation - equipment Accounts payable Utilities payable Share capital Retained earnings Dividends Service revenue Salary expense Rent expense Utilities expense Supplies expense 15,000 33,000 5,000 120,000 80,000 4,000 247,000 160,000 42,000 9,000 3,000 500,000 500,000 Additional information: (1) Accrued service revenue for September, $3,000. (2) The equipment has an expected useful life of 4 years. Depreciation had not been provided for the equipment for the month of September. (3) Salary of $3,500 for a part-time staff for the month of September will be paid in October (c) Prepare the income statement for the month ended 30 September 2020. (10 marks) (d) Prepare the statement of changes in equity for the month ended 30 September 2020. (6 marks)