31. Use the following information for Cookies, Inc. to prepare an Income Statement, Statement of Changes in Stockholders Equity and Balance Sheet at the end of the current year on the forms provided.

Common Stock, Jan 1 100

Common Stock Issued 250

Service Fees Earned 800

Utilities Expense 100

Advertising Expense 200

Dividends 150

Cash 2,000

Accounts Receivable 150

Accounts Payable 1,450

Land 1,000

Retained Earnings, Jan 1 1,000