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		11,640				11,640
Dividends	1,000				1,000
Fees Earned		40,291		40,291
Wages Expense	20,072		20,072
Rent Expense	5,057		5,057
Depreciation Expense	5,802		5,802
Totals	74,931	74,931	30,931	40,291	44,000	34,640
Net Income (Loss)			9,360			9,360
			40,291	40,291	44,000	44,000

The ending balance of retained earnings is

$16,640

$0

$9,360

$20,000