Item	Amount
Accounts Payable	5400
Accounts Receivable	47500
Cash	41600
Common Stock	6500
Dividends	4100
Interest Expense	4800
Prepaid Expenses	1200
Rent Expense	16000
Retained Earnings	12000
Salaries Expense	56500
Salaries Payable	2600
Sales Revenue	144000
Unearned Revenue	1200

Prepare an income statement (5 Points), statement of retained earnings (4 Points) and balance sheet (9 Points) for the year ended December 31. Partial points are available.