Insurance expense	$10,000
Sales returns and allowances	22,400
Bad debt expense	6,000
Accounts payable	81,000
Accounts receivable	108,590
Allowance for doubtful accounts	8,500
Accumulated depreciation equipment	27,740
Depreciation expense	1,200
Interest revenue	2,100
Cash	80,970
Common stock (10,000 shares outstanding)	100,000
Cost of goods sold	598,550
Dividends declared	18,000
Equipment	139,450
General expenses	114,250
Dividends payable	2,000
Sales discounts	23,000
Interest expense	5,600
Paid-in capital in excess of par	110,000
Marketable Securities	12,000
Merchandise inventory	154,250
Prepaid insurance	11,225
Salaries expense	42,100
Retained earnings	?
Dividend Revenue	10,000
Salaries Payable	12,350
Sales	983,900
Selling expenses	139,210

The selling expenses and general expense categories above are a combination of numerous accounts not needed to be listed separately (they are mainly composed of senior executives salaries and other compensation items). If you do not know if an account is selling or general/admin. then split the dollar amount 50/50 between the 2 categories. This only matters in the preparation of the multi-step income statement.

Needed

A Single Step income statement

Multiple-step income statement

Statement of retained earnings