Following is a list of financial statement items and amounts for Tim Burrs Tree Service as of 12/31/X3, the end of its first year in operation. Accounts Receivable $ 40,100 Accounts Payable 30,100 Cash 10,010 Common Stock 20,100 Notes Payable 10,020 Equipment 50,050 Service Revenue 100,500 Fuel Expense 10,010 Rent Expense 10,000 Advertising Expense 5,010 Salaries and Wages Expense 20,100 Retained Earnings ? Dividends 15,440 Required: 1. Prepare the Income Statement for the year ended December 31, 20X3. 2. Prepare the statement of retained earnings for the year ended December 31, 20X3. 3. Prepare the balance sheet for the year ended December 31, 20X3.