The following account balances were prepared (out of order) from the general ledger of The Cat Whisperer, Inc. as of January 31. The company trains cats having behavioral problems. The firm's business began on January 1. All accounts have normal balances.

Required

a. Prepare a trial balance from the given data.

b. Prepare an income statement for the month of January.

c. Prepare a statement of stockholders' equity for the month of January.

d. Prepare a balance sheet as of January 31 .

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Facilities... Maintenance expense Supplies.. $32,000 460 1,640 Office rent expense Supplies expense. 800 1,760 Utilities expense... 200 Advertising expense. 550 Fees earned..... 20,470 Common stock.. 37,600 Accounts receivable. 8,200 Cash.... 7,300 Salaries expense 4,480 Accounts payable. 1,420 Dividends.. 2,100