Following are the accounts and balances $($in random order$)$ from the adjusted trial balance of Stark Company.

Notes payable $ $16,000$ Accumulated depreciation$$Buildings $ $20,000$

Prepaid insurance $3,000$ Accounts receivable $5,000$

Interest expense $600$ Utilities expense $1,800$

Accounts payable $4,000$ Interest payable $300$

Wages payable $900$ Unearned revenue $1,050$

Cash $20,000$ Supplies expense $300$

Wages expense $8,000$ Buildings $90,000$

Insurance expense $2,300$ Dividends $5,500$

Common stock $14,000$ Depreciation expense$$Buildings $4,500$

Retained earnings $40,800$ Supplies $1,050$

Services revenue $45,000$

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 $$40,800$ on December $31$ of the prior year.