Preparing financial statements from a trial balance

Required
Using the trial balance provided above, prepare an income statement and statement of changes in equity for the first year ended July 31, 2014, and a balance sheet at July 31, 2014.
Analysis Component: Prepare two different journal entries, including explanations that might have created the July 31, 2014, balance in Fees Earned of $117,000. Use July 31 2014, as the date for your entries.

Feline Pet Care Trial Balance July 31, 2014 Account Title Debit S 23,000 Acct. No. Credit 101 Cash.. 106 Accounts receivableatna11,600 128 Prepaid insurance. 163 Equipment.mn 173 Building 183 Land. 201 Accounts payable. 230 Unearned fees 301 Betty Lark, capital 302 Betty Lark, withdrawals 401 Fees earned 623 Wages expense 645 Equipment rental expense 65 Advertising expenseeu 684 Pet food expense 18,200 192,000 136,000 m 5 15,540 92,000 292,760 5,000 117,000 58,000 34,000 9,200 17,800 Totals. $517.300 $517,300