On March 1, 2014, the Amount of Norton Cook's Capital

On March 1, 2014, the amount of Norton Cook's capital in Cook's Catering Company was $150,000. During March, he withdrew $31,000 from the business. The amounts of the various assets, liabilities, revenues, and expenses are as follows:
$\begin{array}{ll}\text{Accounts payable} & \$ 10,250 \\\text{Accounts receivable} & 45,950 \\\text{Cash} & 23,840 \\\text{Fees earned} & 64,950 \\\text{Insurance expense} & 1,275 \\\text{Land} & 85,400 \\\text{Miscellaneous expense} & 1,210 \\\text{Prepaid insurance} & 3,000 \\\text{Rent expense} & 9,000 \\\text{Salary expense} & 20,300 \\\text{Supplies} & 900 \\\text{Supplies expense} & 525 \\\text{Utilities expense} & 2,800 \\\end{array}$ Present, in good form, (a) an income statement for March, (b) a statement of owner's equity for March, and (c) a balance sheet as of March 31.