On December 31, 2019, Beth's Services Company had account balances as follows: Accounts payable $ 8,900 Accounts receivable 18,160 Utilities expense 3,800 Cash 11,490 Common stock 81,000 Depreciation Expense 10,000 Dividends 15,100 Insurance expense 1,475 Note Payable (long-term) 70,000 Prepaid insurance 2,000 Retained Earnings (beginning) 20,000 Salary expense 35,300 Salaries Payable 23,000 Service revenue 70,800 Supplies 950 Supplies Expense Equipment (net) 825 174,600 Note: Use comma in numbers, one thousand is 1,000, not 1000. NO $ sign. Required: Present, in good form, (a) an income statement for 2019, (b) a statement of retained earnings for 21