The accounts and information for Pierce Industries are listed below.

Accounts payable		$1,100		Dividends		$3,000
Accounts receivable		5,400		Insurance expense		1,200
Buildings		63,000		Supplies		1,400
Cash		18,600		Notes payable		3,300
Service revenue		25,700		Rent expense		3,400
Common stock		52,000		Salaries and wages expense		12,000
Retained earnings (beginning)		25,900

You are required to prepare: