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Events Affecting the Year 1 Accounting Period 1. Acquired $77,000 cash from the issue of common stock. 2. Purchased $4,600 of supplies on account: 3. Purchased land that cost $52,000 cash. 4. Paid $4,600 cash to settle accounts payable created in Event 2. 5. Recognized revenue on account of $76,000. 6 . Paid $38,000 cash for other operating expenses. 7. Collected $55,000 cash from accounts recelvable. Information for Year 1 Adjusting Entries 8. Recognized accrued salaries of $4,900 on December 31. Year 1. 9. Had $1,900 of supplies on hand at the end of the accounting period. Events Affecting the Year 2 Accounting Period 1. Acquired $37,000 cash from the issue of common stock. 2. Paid $4,900 cash to settle the salaries payable obligation. 3. Paid $8,700 cash in advance to lease office space. 4. Sold the land that cost $52,000 for $52,000 cash. 5. Received $9,900 cash in advance for services to be performed in the future. 6. Purchased $2,700 of supplies on account during the year. 7. Provided services on account of $49,000. 8. Collected $50,000 cash from accounts receivable. 9. Paid a cash dividend of $9,000 to the stockholders. 10. Paid other operating expenses of $36,500. 11. The advance payment for rental of the office space (see Event 3 ) was made on March 1 for a one-year term. 12. The cash advance for services to be provided in the future was collected on October 1 (see Event 5 ). The one-year contract started on October 1. 13. Had $2,000 of supplies remaining on hand at the end of the period. 14. Recognized accrued salaries of $5,600 at the end of the accounting period. 15. Recognized $2,100 of accrued interest revenue Required information Note: Do not round intermediate calculations. ReqB1RelqB2ReqB3ReqB4 Prepare the statement of changes in stockholders' equity ALCORN SERVICE COMPANY Statements of Changes in Stockholders' Equity For the Years Ended December 31, Year 1 and Year 2 \begin{tabular}{|l|l|} \hline Beginning common stock & Year 1 \\ \hline Ending common stock & \\ \hline Beginning retained earnings & \\ \hline Ending retained earnings & \\ \hline Total stockholders' equity & \\ \hline \end{tabular} (1) Required information Required information Events Affecting the Year 1 Accounting Period 1. Acquired $77,000 cash from the issue of common stock. 2. Purchased $4,600 of supplies on account: 3. Purchased land that cost $52,000 cash. 4. Paid $4,600 cash to settle accounts payable created in Event 2. 5. Recognized revenue on account of $76,000. 6 . Paid $38,000 cash for other operating expenses. 7. Collected $55,000 cash from accounts recelvable. Information for Year 1 Adjusting Entries 8. Recognized accrued salaries of $4,900 on December 31. Year 1. 9. Had $1,900 of supplies on hand at the end of the accounting period. Events Affecting the Year 2 Accounting Period 1. Acquired $37,000 cash from the issue of common stock. 2. Paid $4,900 cash to settle the salaries payable obligation. 3. Paid $8,700 cash in advance to lease office space. 4. Sold the land that cost $52,000 for $52,000 cash. 5. Received $9,900 cash in advance for services to be performed in the future. 6. Purchased $2,700 of supplies on account during the year. 7. Provided services on account of $49,000. 8. Collected $50,000 cash from accounts receivable. 9. Paid a cash dividend of $9,000 to the stockholders. 10. Paid other operating expenses of $36,500. 11. The advance payment for rental of the office space (see Event 3 ) was made on March 1 for a one-year term. 12. The cash advance for services to be provided in the future was collected on October 1 (see Event 5 ). The one-year contract started on October 1. 13. Had $2,000 of supplies remaining on hand at the end of the period. 14. Recognized accrued salaries of $5,600 at the end of the accounting period. 15. Recognized $2,100 of accrued interest revenue Required information Note: Do not round intermediate calculations. ReqB1RelqB2ReqB3ReqB4 Prepare the statement of changes in stockholders' equity ALCORN SERVICE COMPANY Statements of Changes in Stockholders' Equity For the Years Ended December 31, Year 1 and Year 2 \begin{tabular}{|l|l|} \hline Beginning common stock & Year 1 \\ \hline Ending common stock & \\ \hline Beginning retained earnings & \\ \hline Ending retained earnings & \\ \hline Total stockholders' equity & \\ \hline \end{tabular} (1) Required information Required information