Problem 1-60A Income Statement and Balance Sheet The following information for Rogers Enterprises is available at December 31, 2019, and includes all of Rogers' financial statement amounts except retained earnings: Accounts receivable Property, plant, and equipment $90,000 135,000 Cash Rent expense $72,920 13,240 70,000 12,800 Retained earnings Common shares (10,000 issued) Income tax expense Income taxes payable Salaries expense 4,150 Salaries payable Interest expense Service revenue 235,200 14,800 463,500 42,000 34,400 16,000 25,000 31,500 Notes payable (due in 10 years) Prepaid rent (building) Supplies Supplies expense Required: Prepare a single-step income statement for the year ending December 31, 2019, for Rogers Classify each of the following accounts as an asset (A), liability (L), or equity (EQ) account. a. Equipment b. Prepaid Parking c. Office Equipment d Supplies e. Unearned Rent f. Dividends g. Trucks h. Common Stock i. Unearned Fees