The Accounts and Their Balances for Zeal Delivery Service as of December

The accounts and their balances for Zeal Delivery Service as of December 31 of this year are presented below.
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$$\begin{array} { l r } \text { Accounts Receivable } & \$ 7,000 \\\text { Accounts Payable } & 60,000 \\\text { Advertising Expense } & 1,500 \\\text { B. Mark, Capital } & 65,000 \\\text { B. Mark, Drawing } & 13,000 \\\text { Cash } & 65,000 \\\text { Equipment } & 50,000 \\\text { Income from Delivery Services } & 30,000 \\\text { Insurance Expense } & 2,000 \\\text { Rent Expense } & 8,000 \\\text { Supplies } & 1,000 \\\text { Utilities Expense } & 1,500 \\\text { Wages Expense } & 6,000\end{array}$$ Instructions:
1.Prepare an income statement for the year ended December 31.
2.Prepare a statement of owner's equity for the year ended December 31.
3.Prepare a balance sheet as of December 31.