Perfect Advertising Services
Adjusted Trial Balance
December 31, 2018
	Balance
Account Title	Debit	Credit
Cash	$13,800
Accounts Receivable	16,100
Office Supplies	7,400
Land	18,600
Building	48,000
Accumulated DepreciationBuilding		$37,800
Furniture	21,100
Accumulated DepreciationFurniture		13,400
Accounts Payable		9,900
Salaries Payable		7,400
Unearned Revenue		14,000
Common Stock		33,000
Retained Earnings		37,100
Dividends	17,200
Service Revenue		42,500
Salaries Expense	29,000
Supplies Expense	9,100
Depreciation ExpenseBuilding	3,100
Depreciation ExpenseFurniture	900
Advertising Expense	10,800
Total	$195,100	$195,100

1.	Prepare the income statement for the year ending December 31, 2018.
2.	Prepare the statement of retained earnings for the year ending December 31, 2018.
3.	Prepare the classified balance sheet as of December 31, 2018. Use the report form.