The following information relates to Linda Stanley Co. for the year 2010.

Linda Stanley, Capital, January 1, 2010

$ 48,000

Advertising expense

$ 1,800

Linda Stanley, Drawing during 2010

6,000

Rent expense

10,400

Service revenue

62,500

Utilities expense

3,100

Salaries expense

30,000

Instructions

After analyzing the data, prepare an income statement and an owner’s equity statement for the year ending December 31, 2010.