Ryan Company Trial Balance December 31, 2017
	Debit	Credit
Cash	21,800
Accounts Receivable	18,800
Prepaid Insurance	1,000
Equipment	5,000
Accumulated Depreciation-Equipment		9,600
Accounts Payable		11,600
Salaries and Wages Payable		2,200
Unearned Rent Revenue		1,600
Common Stock		20,000
Retained Earnings		11,000
Dividends	5,600
Service Revenue		69,200
Rent Revenue		26,200
Salaries and Wages Expense	36,200
Supplies Expense	4,000
Rent Expense	21,600
Insurance Expense	3,000
Depreciation Expense	2,400
	151,400	151,400

Prepare the income and statement of changes in stockholders' equity statements for the year and the classified balance sheet at December 31.