account.) Accounts payable Accounts receivable. Accumulated depreciation: office equipment Additional paid-in capital (common stock) Eonds payable (due Decermber 31, 2024) Cash Common stock ( 1,800 shares, $10 par value ) Cost of goods sold Deferred income taxes. Depreciation expense: office equipment . Dividends declared Income tax expense Insurance expense Land Merchandise inventory. Notes payable (due December 31,2022 ) Office equipment. Office supplies Office supplies expense Preferred stock (250 shares, $20 par value) Premium on bonds payable Prepaid rent Rent expense Retained earnings (January 2021) Salaries expense Sales. Sales returns and allowances Sales taxes payable Treasury stock (200 common shares at cost) Utilities expense b. Prepare a statement of retained eamings for the year ending December 31,2021. c. Prepare a statement of financial position (balance sheet) as of December 31,2021 , following these guidelines: - Inchude separate asset and liability categories for those items that are "current." - Inchde and label amounts for total assets, total liabilities, total stockholders' 'equity, and total liabilities and stockholders' equity. - Present deferred income taxes as a noncurrent liability. - To the extent information is available that should be disclosed, inchude the parenthetical disclosure of that information