Presented below is information for Heller Corporation.

Equipment57,000

Expenses198,000

Accounts Receivable33,600

Accounts Payable15,800

Interest Payable1,300

Retained Earnings (12/31/2018)?

Retained Earnings (12/31/2017) 419,500

Dividends 26,000

Land280,000

Inventory75,900

Allowance for Doubtful Accounts6,200

Prepaid Expenses 6,000

Revenue312,500

Buildings155,000

Notes Payable (due in 6 months)17,300

Notes Payable (due in 24 months)82,700

Common Stock160,000

Accumulated Depreciation - Equipment16,000

Patent28,500

Supplies7,100

Taxes Payable21,000

Accumulated Depreciation - Buildings37,000

Cash47,300

Cost of Goods Sold179,500

Salaries Payable4,600

1. what is the retained earnings statement for December 31, 2018
2. what is the classified balance sheet in report form for the corporation as of December 31, 2018. All accounts have normal balances