Adjusted Trial Balance
For the period ending 12/31/18
	Account	Debit	Credit
100	Cash and cash equivalents	3425
110	Accounts Receivable	8000
120	Inventory	4380
130	Prepaid Expenses-Insurance	305
140	Office Equipment	41650
145	Accumulated Depreciation-Equipment		14650
200	Accounts Payable		925
210	Accrued Liabilities-current		750
300	Common Stock		13000
310	Dividends	5200
320	Retained Earnings-12/31/17 balance		28798
400	Sales		64625
500	Cost of Goods Sold	22020
510	Wages Expense	20855
520	Rent Expense	4200
530	Utilities Expense	2715
540	Advertising Expense	1505
550	Insurance Expense	315
560	Depreciation Expense	4950
570	Interest Expense	1300
580	Income Tax Expense	2368
230	Wages Payable		440
	Total	123188	123188
Additional Information:
	Increase in Accounts Receivable	$ (1200)
	Decrease in Inventory	$ 8,000
	Decrease in Accounts Payable	$ (3200)
	Red Company purchased equiment	$ (60000)
	Red Company sold investments	$ 52,000
	Red Company paid off bonds	$ (10000)
	Red Company issued new stock	$ 7,000
	Cash balance 12/31/17	$ 1,478

• Prepare a properly formatted Statement of Earnings.
• Prepare a properly formatted Statement of Retained Earnings.
• Prepare a properly formatted Statement of Financial Position.
• Prepare a properly formatted Statement of Cash Flows.