A. Income Statement B. Retained Earnings Statement C. Balance Sheet

Adjusted Trial Balance Debit Credit Cash $ 32,000 Accounts receivable 17,300 Prepaid insurance 6.400 Land 10,000 Accounts payable $ 10,900 Salaries payable 6,000 Common stock 31,000 Retained earnings 4,200 Dividends 8,000 Service revenue 74,000 Insurance expense 5,600 Salaries expense 24,000 Miscellaneous expense 27.800 126.100 126.100