Tim Roadster began Roadster Servicing on April 1, 2014, and showed the following items after the first month of operations. Match each of these items with the financial statement or statements on which it should be presented. Indicate your answer by writing the letter or letters for the correct statement(s) in the blank space next to each item.
a. Income statement
b. Statement of changes in equity
c. Balance sheet

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8. Utilities expense S10 1. Supplies 2. Supplies expense 3. Accounts receivable 25 12 40 9. Furniture 10. Fees earned 11. Rent revenue 12. Salaries expense 70 35 45 -4. Accounts payable 5. Equipment 6. Tim Roadster's 13. Tim Roadster's investments in April withdrawals in April 7. Notes payable 35 60 14. Net income