need help with income statement and owners equity statement

JW's Lock & Key Income Statement JW's Lock & Key Statement of Owner's Equity SO 2:40 S JW Locks Key Work Sheet Account Lihadi Trial Balance Adustments Ad Trial Balance Income Sernet Credit Debit Debat Credit Debit Cash hol 398 398 Accounts Receivable 10532 15338 Inventory ose 73b a. Bl 14.500 Estimated Returns Inventory 49,SOO 225 2000 a 225 Office Supplies as 185S 797 1058 1052 Prepard Insurance 3900 300 3 LOD Equipment 1360o Riple 967 ale 91 aloo967 Accum Depreciation - Equip DISSOO L200 119,100 Accounts Payable Lp587 119,700 (587 lo 521 Refunds Pauable SOO 10000 9500 SOO Unearned Service Revenue 3000 1500 15 00 ISOO Jake Walters Capital Dloz 143 1207,643 Jake Walters. Withdrawal 123,000 122.ood ba bool Service Revenue 170, 750 1500 172250 72250 Sales Revenue 341 543 10,000 331543 1331 543 Sales Discounts Forfeited 2480 24.80 2480 Cost of Merchandise Sold 155,304 aa31 aooo 155540 155540 Advertising Expense 9.50 9250 9250 Depreciation Expense 4200 42,700 42700 Insurance Expense 3500 300 3800 3800 Office Supplies Expense 3280 797 4077 4077 Salary Expense 39750 39.750 39750 Rent Expense 30300 30300 30 300 Telephone Expense 5252 5252 5252 Utilities Expense 8608 81008 8608 Miscellaneous Expense 31/401 31040 3640 TOTALS NET INCOME (LOSS) 608, ale 203356 3:500 1907.503 907, 503 a 1033 a1033 911,2039|1,303 303,917 506,273 608286404,130