Exercise 3-8 Preparing Financial Statements from a Trial Balance LO P6 Following are the accounts and balances (in random order) from the adjusted trial balance of Stark Company. Notes payable Prepaid insurance Interest expense Accounts payable Wages payable Cash Wages expense Insurance expense Common stock Retained earnings Services revenue $ 26,000 4,000 800 9,000 1,900 40,000 9,000 3,300 22,000 92,800 95,000 Accumulated depreciation-Buildings Accounts receivable Utilities expense Interest payable Unearned revenue Supplies expense Buildings Dividends Depreciation expense-Buildings Supplies $ 30,000 7,000 2,800 700 1,550 500 190,000 10,500 9,500 1,550 Prepare the (1) income statement and (2) statement of retained earnings for the year ended December 31 and (3) balance sheet at December 31. The Retained Earnings account balance was $92,800 on December 31 of the prior year