Preparing the financial statements

The adjusted trial for Online Advertising Services if presented below.

Online Advertising Services Adjusted Trial Balance December 31, 2016

	Balance
Account title	Debit	Credit
Cash	$13,500
Accounts receivable	13,800
Office supplies	7,700
Furniture	17,500
Accumulated depreciationfurniture		$13,500
Building	467,500
Accumulated depreciationbuilding		38,500
Land	17,500
Accounts payable		9,500
Salaries payable		8,000
Unearned revenue		12.500
Common stock		29,500
Retained earnings		30,000
Dividends	15,500
Service revenue		37,900
Salaries expense	24,000
Supplies expense	8,300
Depreciation expensefurniture	1,500
Depreciation expensebuilding	2,100
Advertising expense	10,500
Total	$179,400	$179,400

Requirements

Prepare the income statement for the year ending December 31, 2016.

Prepare the statement of retained earnings for the year ending December 31, 2016.

Prepare the unclassified balance sheet as of December 31, 2016. Use the account form.