Anchor Machining Trial Balance December 31, Year 2
Account Titles		Debit		Credit
Cash		$ 92,000
Accounts Receivable		28,000
Prepaid Rent		900
Land		50,000
Accounts Payable				$ 9,200
Salaries Payable				7,000
Common Stock				100,000
Retained Earnings				11,400
Dividends		10,000
Service Revenue				251,400
Operating Expenses		98,200
Salaries Expense		89,000
Rent Expense		10,900
Totals		$379,000		$379,000

Given the Trial Balance prepare the Income Statement, the Statement of Stockholders Equity, and the Balance Sheet. Use proper form, including the heading for each statement.