Sunland Company began operations on January 1, 2022. The following information is available for Sunland on December 31, 2022.

Accounts payable		$ 6,200		Notes payable		$ 10,800
Accounts receivable		3,900		Rent expense		11,900
Advertising expense		4,270		Retained earnings		?
Cash		5,000		Service revenue		29,500
Common stock		16,900		Supplies		3,800
Dividends		4,400		Supplies expense		1,430
Equipment		28,700

(b) Prepare a retained earnings statement for Sunland Company. (List items that increase retained earnings first.) (C) prepare a balance sheet