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		7,341				7,341
Dividends	1,000				1,000
Fees Earned		44,719		44,719
Wages Expense	20,237		20,237
Rent Expense	5,835		5,835
Depreciation Expense	4,988		4,988
Totals	75,060	75,060	31,060	44,719	44,000	30,341
Net Income (Loss)			13,659			13,659
			44,719	44,719	44,000	44,000

The ending balance of retained earnings is