Selected data from the ledger of Beck Co. after adjustments on September 30, the end of the year, are listed as follows:

Accounts Receivable: 39,120

Accumulated Depreciation: 60,540

Administrative Expenses: 90,000

Common Stock: 65,000

Cost of Goods Sold: 550,000

Dividends: 65,000

Interest Revenue: 10,000

Office Equipment: 82,700

Prepaid Insurance: 4,680

Note Payable: 77,750

Retained Earnings: 25,000

Salaries Payable: 3,060

Sales: 950,000

Selling Expenses: 102,000

Supplies: 3,125

Prepare a single step income statement and retained earnings statement