Following are the accounts and balances (in random order) from the adjusted trial balance of Stark Company. Notes payable Prepaid insurance Interest expense Accounts payable Wages payable Cash Wages expense Insurance expense Common stock Retained earnings Services revenue $ 17,000 Accumulated depreciation-Buildings 3,100 Accounts receivable 620 Utilities expense 4,500 Interest payable 1,000 Unearned revenue 22,000 Supplies expense 8,100 Buildings 2,400 Dividends 14,800 Depreciation expense-Buildings 46,000 Supplies 50,000 $ 21,000 5,200 1,900 340 1,100 320 100,000 6,000 5,000 1,100 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 $46,000 on December 31 of the prior year