The adjusted trial balance columns of the worksheet for Alshwer Company are as follows.

ALSHWER COMPANY Worksheet For the Year Ended December 31, 2017
				Adjusted Trial Balance
Account No.		Account Titles		Dr.		Cr.
101		Cash		5,400
112		Accounts Receivable		11,000
126		Supplies		1,400
130		Prepaid Insurance		1,800
157		Equipment		26,500
158		Accumulated DepreciationEquipment				5,500
200		Notes Payable				13,200
201		Accounts Payable				6,200
212		Salaries and Wages Payable				2,100
230		Interest Payable				700
311		Common Stock				10,400
320		Retained Earnings				4,900
332		Dividends		6,400
400		Service Revenue				59,000
610		Advertising Expense		8,200
631		Supplies Expense		3,900
711		Depreciation Expense		5,500
722		Insurance Expense		3,700
726		Salaries and Wages Expense		27,500
905		Interest Expense		700
		Totals		102,000		102,000

A: Prepare an income statement

B: Prepare an retained earnings statement

C: Prepare a post-closing trial balance