9 (20 Points) The following items are taken from the financial statements of One Headlight Company for 2021: Accounts payable Accounts receivable $1,510 Unearned Rent Revenue Accumulated depreciation-equipment 600 850 Cash 500 Common stock Salaries and Wages payable 6,700 $400 Depreciation expense 14,000 850 Dividends 600 Equipment 15,000 Utilities expense 510 Supplies Expense 200 Supplies 1,000 Service Revenue 14,200 Retained earnings, January 1 10,000 Salaries and wages expense 9,400 Rent Revenue 800 Rent Expense Prepaid Rent 1,500 900 Interest Expense Notes Payable (long-term) 50 5,000 Instructions (a) Prepare an income statement and a retained earnings statement for the year ended December 31, 2021