from the partial work sheet, prepare an income statement, a statement of owner's equity, and a classified balance sheet. the owner made no additional investments in the business during the month. carlos perez delivery service work sheet (partial) for month ended january 31, 20-- income statement balance sheet account title debit credit debit credit cash 11,000 accounts receivable 1,500 supplies 1,200 prepaid insurance 800 delivery equipment 5,000 accum. depr.—delivery equip. 400 accounts payable 900 wages payable 1,400 carlos perez, capital 15,600 carlos perez, drawing 1,500 delivery fees 6,400 wages expense 880 rent expense 1,100 supplies expense 220 telephone expense 175 electricity expense 320 insurance expense 550 depr. exp.—delivery equip. 400 miscellaneous expense 55 3,700 6,400 21,000 18,300 net income 2,700 2,700 6,400 6,400 21,000 21,000