Cromwell Company has the following trial balance account balances, given in no certain order, as of December 31, 2018. Using the information provided, prepare Cromwell's annual financial statements (omit the Statement of Cash Flows).

Supplies $ 865

Fees earned 22,850

Accounts receivable 2,580

Accounts payable 1,945

Office furniture 12,685

Rent expense 12,240

Retained earnings 3,600

Cash 4,695

Electricity expense 1,380

Common stock 10,000

Miscellaneous expenses 1,450

Dividends 2,500