please complete BOTH a2 and b (B IS SUPPOSE TO BE A BALANCE SHEET.)

Sandhill Company Adjusted Trial Balance July 31, 2022 Account Titles No. Debit Credit 101 Cash $9,400 112 Accounts Receivable 8.900 157 Equipment 16,000 158 $7,200 201 4,100 208 2,000 301 45,700 306 Accumulated Depreciation Equip. Accounts Payable Unearned Rent Revenue Owner's Capital Owner's Drawings Service Revenue Rent Revenue Depreciation Expense Salaries and Wages Expense 15,800 400 63,600 429 6,400 711 6,900 726 56,500 732 Utilities Expense 15,500 $129,000 $129,000 (a1) Your answer is correct. Prepare an income statement for the year. (Enter negative amounts using either a negative sign preceding the number eg.-45 or parentheses eg. (45).) SANDHILL COMPANY Income Statement For the Year Ended July 31, 2022 Revenues Service Revenue 63600 Rent Revenue 6400 Total Revenues 70000 Expenses Depreciation Expense 6900 i Salaries and Wages Expense 56500 Utilities Expense 15500 Total Expenses 78900 i Net Income /(Loss) -8900 (a2) Prepare an owner's equity statement for the year. Sandhill did not make any capital investments during the year. SANDHILL COMPANY Owner's Equity Statement July 31, 2022 :