P5-3A Maine Department Store is located near the Village Shopping Mall. At the end of the company's fiscal year on December 31, 2008, the following accounts appeared in two of its trial balances. Unadjusted Adjusted Unadjusted Adjusted Accounts Payable $79,300 $79,300 Interest Revenue $4,000 $4,000 Accounts Receivable 50,300 50,300 Merchandise Inventory 75,000 75,000 Accumulated Depr. - Building 42,100 52,500 Mortgage Payable 80,000 80,000 Accumulated Depr. - Equipment 29,600 42,900 Office Salaries Expense 32,000 32,000 Building 190,000 190,000 Prepaid Insurance 9,600 2,400 Cash 23,800 23,800 Property Tax Expense 4,800 Common Stock 116,600 116,600 Property Taxes Payable 4,800 Cost of Goods Sold 412,700 412,700 Retained Earnings 60,000 60,000 Depr. Expense - Building 10,400 Sales Salaries Expense 76,000 76,000 Depr. Expense- Equipment 13,300 Sales 628,000 628,000 Dividends 28,000 28,000 Sales Commissions Expense 10,200 14,500 Equipment 110,000 110,000 Sales Commissions Payable 4,300 Insurance Expense 7,200 Sales Returns and Allowances 8,000 8,000 Interest Expense 3,000 11,000 Utilities Expense 11,000 12,000 Interest Payable 8,000 Utilities Expense Payable 1,000 Analysis reveals the following additional data. Insurance Expense and utilities Expense are 60% selling and 40% administrative. $20,000 of the mortgage Payable is due for payment next year. Depreciation on the building and property Tax Expense are administrative Expenses; depreciation on the equipment is a selling Expense. Complete a multiple-step income statement, a retained earnings statement, and a classified balance sheet. (List amounts from largest to smallest eg 10, 5, 3, 2. If amounts are the same, list alphabetically. List assets in order of liquidity and liabilities from largest to smallest eg 10, 5, 3, 2.)