Rickys Piano Rebuilding Company has been operating for one year. On January 1, at the start of its second year, its income statement accounts had zero balances and its balance sheet account balances were as follows:

Cash	$	6,200		Accounts Payable	$	10,400
Accounts Receivable		33,250		Deferred Revenue (deposits)		4,000
Supplies		1,700		Notes Payable (long-term)		60,750
Equipment		12,200		Common Stock		7,000
Land		8,500		Retained Earnings		3,800
Building		24,100

Following are the January transactions:

1. Received a $715 deposit from a customer who wanted her piano rebuilt in February.
2. Rented a part of the building to a bicycle repair shop; $445 rent received for January.
3. Delivered five rebuilt pianos to customers who paid $12,800 in cash.
4. Delivered two rebuilt pianos to customers for $7,300 charged on account.
5. Received $5,200 from customers as payment on their accounts.
6. Received an electric and gas utility bill for $365 for January services to be paid in February.
7. Ordered $1,145 in supplies.
8. Paid $2,100 on account in January.
9. Paid $11,200 in wages to employees in January for work done this month.
10. Received and paid cash for the supplies in (g).

1. 5-a. Prepare an income statement for the month ended and at January 31.

   5-b. Prepare a statement of retained earnings for the month ended and at January 31.

   5-c. Prepare a classified balance sheet for the month ended and at January 31.