The post adjusted trial balance for Nada Company as of 31 December 2019 is as follows:

Accounts	Dr	Cr
	BHD	BHD
Cash	30,000
Accounts receivable	108,000
Notes receivable (due in 90 days)	198,000
Office supplies	14,000
Inventory, 1 January 2018	26,000
Sales return & allowance	200
Sales discount	3,400
Purchases returns		100
Purchases discounts		200
Equipment	122,000
Accumulated depreciation Equipment		36,000
Building	258,000
Accumulated depreciation Building		216,000
Land	100,300
Accounts payable		142,000
Wages payable		28,000
Unearned revenue		79,460
Long-term notes payable		188,000
Nada, Capital		109,000
Nada, Withdrawals	38,000
Sales revenue		635,060
Purchases	11,000
Salaries expense	62,000
Wages expense	288,000
Office supplies expense	31,000
Advertising expense	24,400
Repairs expense	30,600
Interest expense	16,200
Rent payable		11,280
Depreciation expense	84,000
Totals	1,445,100	1,445,100

Note: ending inventory BHD13,700

(A)- Prepare a statement of profit or loss (multiple-step format) for the year that ended 31 December 2019.

(B)- Prepare the statement of changes in owners equity for the year ended 31 December 2019.