The following financial statement accounts and amounts are from the records of Derelles Recruitment Service for the year ended December 31, 2012, the company’s first year of operations: Accounts Payable $19,000 Accounts receivable $104,000 Cash $111,000 Equipment $47,000 Fees revenue $375,000 Investment by B.Castle $100,000 Marketing expense $18,000 Salaries $172,000 Salaries payable $78,000 Work-out Space and equipment rent expense $91,000 Supplies $2,000 Supplies expense $6,000 Utilities expense $11,000 Withdrawals $10,000 Prepare an income statement, statement of owner’s equity, and a balance sheet for Castle’s Recruitment Service.