Prepare statement of profit and loss and statement of financial position

	DR	CR
Prepaid expense	1000
account receivable	2200
office supplies	1800
office equipment	15000
cash	5400
accumulated depreciation-office equipment		4000
account payable		900
interest payable		100
salaries payable		1000
loan		2000
service revenue accrual		5000
share capital		12000
retained earning		4400
dividends paid	2000
service revenue		3000
office supplies expense	600
depreciation expense	2500
rent expense	1900