The following financial statement accounts and amounts are from the records of Derelles Recruitment Service for the year ended December...

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.