The following financial statement accounts and amounts are from the records of D

The following financial statement accounts and amounts are from the records of Derelles Recruitment Service for the year ended December 31 2012 the companys first year of operations: Accounts Payable $19000 Accounts receivable $104000 Cash $111000 Equipment $47000 Fees revenue $375000 Investment by B.Castle $100000 Marketing expense $18000 Salaries $172000 Salaries payable $78000 Work-out Space and equipment rent expense $91000 Supplies $2000 Supplies expense $6000 Utilities expense $11000 Withdrawals $10000 Prepare an income statement statement of owners equity and a balance sheet for Castles Recruitment Service.