Cash $ 6,900 Accounts payable $ 9,200 Accounts receivable 30,200 Unearned revenue 3,040 Supplies 1,530 Long-term note payable 47,800 Equipment 10,500 Common stock 196 Land 7,700 Additional paid-in capital 784 Building 27,200 Retained earnings 23,010 Rebuilt and delivered five pianos in January to customers who paid $19,000 in cash. Received a $570 deposit from a customer who wanted her piano rebuilt. Rented a part of the building to a bicycle repair shop; received $910 for rent in January. Received $7,300 from customers as payment on their accounts. Received an electric and gas utility bill for $480 to be paid in February. Ordered $880 in supplies. Paid $2,140 on account in January. Received from the home of Stacey Eddy, the major shareholder, a $980 tool (equipment) to use in the business in exchange for 130 shares of $1 par value stock. Paid $14,200 in wages to employees who worked in January. Declared and paid a $2,600 dividend (reduce Retained Earnings and Cash). Received and paid cash for the supplies in (f). Paid $340 in interest expense on the long-term note payable. Required: Prepare an unadjusted classified income statement for January of the second year (ignore income taxes)