INCOME STATEMENT, STATEMENT OF RETAINED EARNINGS, AND BALANCE SHEET McDonald Marina provides docking and cleaning services for pleasure boats at its marina in southern Florida. The following account balances are available:

Accounts payable $ 26,400 Accounts receivable 268,700 Accumulated depreciation, building 64,500 Accumulated depreciation, docks 950,400 Bonds payable (due 2014) 2,000,000 Building 197,300 Cash 22,300 Common stock (40,000 shares) 600,000 Depreciation expense, building 21,500 Depreciation expense, docks 246,300 Dividends 25,300 Equipment, docks 2,490,000 Income taxes expense 21,700 Interest expense 236,000 Interest payable 18,000 Land 875,000 Rent expense, office equipment 14,600 Rent payable, office equipment 2,400 Retained earnings, 12/31/2008 128,600 Service revenue, cleaning 472,300 Service revenue, docking 1,460,000 Supplies expense 89,100 Supplies inventory 9,800 Utilities expense 239,400 Wages expense 987,200 Wages payable 21,600 Required:

Prepare a single-step income statement, a statement of changes in retained earnings, and a classified balance sheet for McDonald Marina for the year ended December 31, 2009.