Barnes Realtors, Inc. prepared the following random list of assets, liabilities, revenues, and expenses from its December 31, 2014 year end accounting records. Prepare the Income statement, Statement of retained earnings and the CLASSIFIED balance sheet for Barnes Realtors, Inc., as of December 31, 2014. Each of your statements should have the 3-line heading, and your balance sheet should be a CLASSIFIED Balance Sheet.

Account	Debit	Credit
Cash	800
Common Stock		11,640
Unearned Revenue		4,100
Inventory	2,000
Supplies Expense	1,200
Supplies	1,900
Prepaid Rent	500
Goodwill	6,000
Building	40,000
Depreciation Expense	1,400
Notes Payable, due 2020		2,300
Accounts Receiveable	1,000
Paid in Excess of Par		3,000
Retained Earnings		5,100
Income Tax Expense	8,040
Service Revenue		33,000
Rent Expense	2,300
Accounts Payable		7,500
Salaries Expense	6,400
Accumulated Depreciation		8,500
Dividends	2,000
Cost of Goods Sold	1,600
Totals	75,140	75,140