Prepare income statement, statement of retained earnings and balance sheet based on the information at the end of Sep 30th, the fiscal year end, as below: Utility expense Accounts receivable 1,000 500 Revenue Deferred revenue Supplies expense 21,500 4,000 Supplies 700 300 4,000 Building and equipment Depreciation expense Account payable Interest payable Notes payable 30,000 200 1,000 Deferred revenue Accumulated Depreciation Income tax expense Interest expense Cash 2,200 1,400 1,900 100 18,000 Contributed capital 32,000 Wage expense 14,200 14,000 Dividend Retained earnings (as of Sep 15) 1,000