Cinder Corp provided the following random list of assets, liabilities, equity, revenue and expenses from its December 31, 2019 financial records: Accounts receivable 15,700 Service revenue 83,500 Interest expense 4,900 Cash 15,000 Supplies inventory 1,500 Note payable 20,000 Income tax expense 4,800 Equipment 30,000 Accounts payable 16,000 Salary expense 48,000 Utilities expense 5,200 Interest payable 1,600 Furniture 14,000 Insurance expense 9,400 Salary payable 2,000 Building 81,600 Common shares 30,500 Land 8,000 The retained earnings on January 1, 2019 was $43,100 and the company paid dividends amounting to $10,000 during 2019. Required: a. Prepare an income statement for Cinder Corp for the year ended December 31, 2019. b. Prepare the statement of retained earnings for Cinder Corp for the year ended December 31, 2019. (Statements must be prepared in good form as discussed in class. Examples have been provided.)