From the information given below prepare the income statement, statement of owner's equity and balance sheet (classify balance sheet entries) Credit $ 35 000 CUD SERVICES Trial Balance as at 31 December 2019 Account Debit $ Cash at bank 6 200 Accounts receivable 20 000 Office supplies 7 260 Prepaid insurance 1 725 Long-term bank loan Equipment 82 80GH Accumulated depreciation - equipment Accounts payable Capital Drawings 27 000 Accounting services revenue Salaries expense 43 250 Advertising expense 2 250 Repairs expense 1 260 Sundry expense 7 520 Electricity expense 3 405 Telephone expense 2 620 Interest on bank loan expense 1 350 $ 14 600 15 000 ? 126 500