The account balances from the December 31, 2013, trial balance for Haman Accounting Services are shown below. Prepare an income statement, a statement of owner's equity, and a balance sheet for the month ended December 31, 2013. 
Definitions:
Degrees of Freedom
The number of values in the final calculation of a statistic that are free to vary, often associated with the sample size.
Two-way ANOVA
A statistical test used to determine the effect of two independent variables on a dependent variable.
Factor A
A specific variable or element considered in an experimental design or analysis, often denoted as a primary independent variable.
Interaction
In statistics and research, the phenomenon where the effect of one variable on an outcome is modified by the level or presence of another variable.
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