San Mateo Health Care Inc. is owned and operated by Rachel Fields, the sole stockholder.

During January 20Y6, San Mateo Health Care entered into the following transactions:

Jan. 1		Received $27,000 from Hillard Company as rent for the use of a vacant office in San Mateo Health Cares building. Hillard paid the rent nine months in advance.
1		Paid $6,000 for a one-year general insurance business policy.
6		Purchased supplies of $1,800 on account.
9		Collected $32,000 for services provided to customers on account.
11		Paid creditors $5,000 on account.
18		Invested an additional $10,000 in the business in exchange for common stock.
20		Billed patients $52,000 for services provided on account.
25		Received $15,000 for services provided to customers who paid cash.
30		Paid expenses as follows: wages, $31,000; utilities, $8,500; rent on medical equipment, $5,300; interest, $200; and miscellaneous, $3,000.
30		Paid dividends of $8,000 to stockholder (Dr. Fields).

Adjustment data for San Mateo Health Care Inc. for January are as follows:

1. Insurance expired, $900.
2. Supplies on hand on January 31, $1,200.
3. Depreciation on building, $2,300.
4. Unearned rent revenue earned, $3,000.
5. Wages owed employees but not paid, $2,900.
6. Services provided but not billed to patients, $5,000.

Prepare a Statement for Stockholder's Equity For the Month Ended January 31, 20Y6

Common Stock Retained Earnings Total

Prepare a classified balance sheet for January. The note payable is due in ten years.

Current Assets

Total current assets: Property, plant, and equipment

Liabilities

Current Liabilities

Long-term liabilities

Stockholder Equity