Shah's corporation's adjusted trial balance on December 31, 2014 contains the following accounts and balances: Retained earnings, $8,600; dividends $350; Services Revenue, $ 2,600; Rent Expense, $400, Wages expense, $ 900; Utilities Expense, $200; Telephone Expense, $ 50; and income taxes expense, $350. Prepare and incomes statement and statement of retained earnings for the month of December.