Waterway Engineering Services is owned by Franois Waterway. Here is a listing of financial statement items for the business for the year ended December 31, 2021.

Cash	$1,020
Accounts receivable	1,428
Supplies	612
Equipment	6,324
Accounts payable	827
Salaries payable	467
F. Waterway, capital January 1, 2021	6,630
F. Waterway, drawings	4,488
Service revenue	15,155
Rent expense	4,896
Salaries expense	3,162
Supplies expense	800
Utilities expense	349

Prepare income statement.

WATERWAY ENGINEERING SERVICES Income Statement Year Ended December 31, 2021December 31, 2021Month Ended December 31, 2021
			$
		$
			$

Prepare a statement of owner's equity. (List items that increase owner's equity first.)

WATERWAY ENGINEERING SERVICES Statement of Owner's Equity Year Ended December 31, 2021Month Ended December 31, 2021December 31, 2021
		$

Prepare balance sheet. (List Assets in order of liquidity.)

WATERWAY ENGINEERING SERVICES Balance Sheet Month Ended December 31, 2021Year Ended December 31, 2021December 31, 2021
Assets
		$
		$
Liabilities and Owner's Equity
		$
		$