Requirements:

In the last attempt the author did not make the income statement, retained earnings and balance sheet.

1. Prepare income statement.
2. Prepare Statement of retained earnings.
3. Prepare balance sheet.

The following information is available as of year-end. a. Unexpired insurance at December 31 b. Supplies on hand at December 31 c. Depreciation of building for the year d. Depreciation of equipment for the year e. Revenue unearned at December 31 f. Accrued salaries and wages at December 31 g. Fees earned but unbilled on December 31 $1,500 $400 $1,750 $5,800 $2,000 $2,300 $4,850 \begin{tabular}{lrr} & FCompanyTrialBalanceDecember31 & \\ & & \\ Cash & $8,700 & \\ Accounts Receivable & 20,600 & \\ Prepaid Insurance & 4,400 & \\ Supplies & 1,950 & \\ Land & 45,000 & \\ Building & 134,500 & \\ Accumulated Depreciation-Bldg & & $86,700 \\ Equipment & 80,100 & \\ Accumulated Depreciation-Equip. & & 61,300 \\ Accounts Payable & & 7,500 \\ Unearned Revenue & & 6,000 \\ Capital Stock & & 15,300 \\ Retained Earnings & 8,000 & \\ Dividends & & \\ Fees Earned & 70,000 \\ Salaries and Wages Expense & 23,200 & \\ Utilities Expense & 18,000 & \\ Advertising Expense & 11,500 & \\ Repairs Expense & 4,050 & \\ Miscellaneous Expense & $430,200 & $430,200 \\ Totals & & \\ \hline \end{tabular}