Baldwin Company has provided the following data (ignore income taxes):

2015 revenues were $125,000.

2015 net income was $40,000.

Dividends declared and paid during 2015 totaled $6,000.

Total assets at December 31, 2015 were $200,000.

Total stockholders' equity at December 31, 2015 was $80,000.

Retained earnings at December 31, 2015 were $50,000.

Which of the following is not correct?

	A.	Common stock at December 31, 2015 was $30,000.
	B.	Retained earnings increased $34,000 during 2015.
	C.	Total liabilities at December 31, 2015 were $120,000.
	D.	2015 expenses were $79,000.

For each of the following accounts you are to enter one capital letter in each cell to indicate normal characteristics for each account.

You can enter your information in a grid format using the numbers preceeding each account name and the abbreviations provided for the account information, as shown in the example below:

Ex. A D B

USE THE LETTER CODE GIVEN
TYPE OF ACCOUNT	NORMAL BALANCE	FINANCIAL STATEMENT
A = Assets	SE = Stockholders' Equity	D = Debit	B = Balance Sheet
XA = Contra Asset	R = Revenue	C = Credit	I = Income Statement
L = Liabilities	E = Expenses		SE - Statement of Stockholders' Equity

Account Titles	Type of Account	Typical Balance	Financial Statement(s) (on which reported)
Ex. Cash	A	D	B
1. Retained earnings
2. Accumulated depreciation
3. Long-term debt
4. Income tax expense
5. Accounts receivable
6. Prepaid advertising
7. Deferred revenue
8. Consulting Revenue
9. Short-term investments
10. Additional paid-in-capital