Income Statement, Statement of stockholders' equity, and Balance Sheet

Viva Travel Service reported assets, liabilities, revenues and expenses for September 30, 20Y6 below. As of October 1, 20Y5, the beginning of the current year, Viva Travel Service reported retained earnings as $56,410, and common stock as $7,500. During the current year, dividends in the amount of $27,600 were paid.

Accounts payable	$19,800
Accounts receivable	120,989
Common stock	15,000
Cash	213,961
Fees earned	742,300
Miscellaneous expense	5,920
Rent expense	98,720
Supplies	9,220
Supplies expense	15,800
Utilities expense	59,230
Wages expense	282,070