Finley Company End-of-Period Spreadsheet For the Year Ended December 31
	Adjusted Trial Balance		Income Statement		Balance Sheet
Account Title	Debit	Credit	Debit	Credit	Debit	Credit
Cash	16,000				16,000
Accounts Receivable	6,000				6,000
Supplies	2,000				2,000
Equipment	19,000				19,000
Accumulated Depr.		6,000				6,000
Accounts Payable		10,000				10,000
Wages Payable		2,000				2,000
Common Stock		5,000				5,000
Retained Earnings		9,030				9,030
Dividends	1,000				1,000
Fees Earned		42,533		42,533
Wages Expense	19,120		19,120
Rent Expense	5,975		5,975
Depreciation Expense	5,468		5,468
Totals	74,563	74,563	30,563	42,533	44,000	32,030
Net Income (Loss)			11,970			11,970
			42,533	42,533	44,000	44,000

The ending balance of retained earnings is

$20,000

$11,970

$14,030

$0