The adjusted 12/31/21 Trial Balance for Dog Years, Inc. included these accounts and balances. All accounts have a normal balance. No other accounts existed.

Retained Earnings (1/1/21)

$134

Salaries Expense

$201

Accounts Payable

$115

Common Stock

$100

Cash

$94

Accounts Receivable

$54

Unearned Service Revenue

$50

Salaries Payable

$17

Dividends

$68

Prepaid Insurance

$28

Depreciation Expense: Equip.

$57

Landscaping Supplies

$80

Service Revenue

$479

Accumulated Depreciation: Equip.

$146

Landscaping Supplies Expense

$162

Equipment

$297

Required for Section 1:

1. Prepare an adjusted trial balance in proper form.
2. In proper form, prepare the following for Dog Years, Inc.:

• 2021 Income Statement
• 2021 Statement of Retained Earnings
• 12/31/21 Balance Sheet