Mint Cleaning Inc. prepared the following unadjusted trial balance at the end of its second year of operations ending December 31.

Account Titles	Debit			Credit
Cash	$	42
Accounts Receivable		13
Prepaid Insurance		5
Equipment		88
Accumulated Depreciation				$	0
Accounts Payable					13
Common Stock					84
Retained Earnings					6
Sales Revenue					89
Insurance Expense		0
Salaries and Wages Expense		14
Supplies Expense		30
Totals	$	192		$	192

Other data not yet recorded at December 31:
a.	Insurance expired during the year, $4.
b.	Depreciation expense for the year, $3.
c.	Wages payable, $6.
d.	Income tax expense, $8.

9

(Using the above adjusted balances, prepare a statement of retained earnings.))))))))

Mint cleaning INC

Statement of Retained earnings

Begining Balance Dec 1

Ending Balance Dec 31