Part 3: Below are the accounts for Green Inc. The company has just completed its second year of operations ended December 31, 2013.

Cash $19,000 Notes Payable 16,000 Service Fees Revenue 72,900 Supplies Expense 7,900 Insurance Expense 3,000 Contributed Capital 17,000 Building 24,500 Rent Expense 8,500 Salaries Expense 32,400 Supplies (on hand) 7,100 Advertising Expense 4,000 Retained Earnings, 1/1/13 6,200 Salaries Payable 7,300 Accounts Receivable 9,000 Dividends (declared and paid during 2013) 4,000

Prepare the (1) Income Statement and the (2) Balance Sheet for Green Inc. for the year-ended 12/31/13. Use proper headings when making these statements.