Given the following list of accounts and their amounts for McQuens Co. in alphabetical order. Accounts Payable Accounts Receivable Advertising expense Building Capital stock Cash Dividends Land Notes Payable Revenue Retained Earnings Supplies Utilities expense Wage expense Wages Payable 5,000 3,000 400 18,000 14,100 6,500 1,600 26,000 15,000 31,000 ? 700 900 13,250 3,050 Prepare Trial Balance, Income Statement, Statement of Retained Earnings and Statement of Financial Position for McQuens Co for December 31, 2009