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P4.2B (LO 2,3,5) (Single-Step Income, Retained Earnings, Periodic Inventory) Presented below is the trial balance of Dunn Corporation at December 31, 2020. DUNN CORPORATION TRIAL BALANCE DECEMBER 31, 2020 Credits Cash Debits $ 25,200 175,000 $ 65,000 132,500 21,600 6,000 100,000 2,250,000 31,000 16,000 9,400 5,000 10,000 235,000 311,000 15,000 Accounts Receivable Rent Revenue Retained Earnings Sales Returns and Allowances Salaries and Wages Payable Common Stock Sales Revenue Accumulated Depreciation-Equipment Purchase Discounts Sales Discounts Notes Receivable Notes Payable Inventory Selling Expenses Loss on Sale of Land Accumulated Depreciation-Buildings Administrative Expenses Supplies Freight-in Land Equipment Income Tax Expense Cash Dividends Allowance for Doubtful Accounts Bonds Payable Accounts Payable Buildings Purchases Totals 33,600 138,000 13,000 8,000 80,000 165,000 91,900 60,000 15,000 200,000 136,000 212,000 1,430,000 $2,995,100 $2,995,100 2 Chapter 4 Income Statement and Related Information A physical count of inventory on December 31 resulted in an inventory amount of $196,000; thus, cost of goods sold for 2020 is $1,461,000 Instructions Prepare a single-step income statement and a retained earnings statement. Assume that the only changes in retained earnings during the current year were from net income and dividends. One hundred thousand shares of common stock were outstanding the entire year