Finley Company End-of-Period Spreadsheet For the Year Ended December 31 Adjusted Trial Balance Income Statement Debit Credit Debit Credit Balance Sheet Debit Credit 16,000 6,000 16,000 6,000 2,000 19,000 2,000 19,000 6,000 10,000 Account Title Cash Accounts Receivable Supplies Equipment Accumulated Depr. Accounts Payable Wages Payable Common Stock Retained Earnings Dividends Fees Earned Wages Expense Rent Expense Depreciation Expense Totals 6,000 10,000 2,000 2,000 5,000 8,301 5,000 8,301 1,000 1,000 43,159 43,159 19,166 6,397 19,166 6,397 4,897 4,897 74,460 74,460 30,460 43,159 Net Income (Loss) 44,000 31,301 12,699 43,159 43,159 12,699 44,000 44,000 The ending balance of retained earnings is Oa. $0 Ob. $12,699 Oc. $20,000 Od. $13,301