The adjusted trial balance columns of the worksheet for DeSousa Company are as follows. The owner did not make any additional investments in the business in April.

Prepare an income statement. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Prepare an retained earnings statement. (List items that increase retained earnings first.)

Prepare a classified balance sheet. (List assets in order of liquidity.)

DESOUSA COMPANY Worksheet (partial) For the Month Ended April 30, 2015 Adjusted Trial Balance Account Titles Dr Cash Accounts Receivable Prepaid Rent Equipment Accumulated Depreciation Notes Payable Accounts Payable Common Stock Retained Earnings Dividends Service Revenue Salaries and Wages Expense Rent Expense Depreciation Expense Interest Expense Interest Payable 10,698 8,103 2,055 22,890 5,226 5,837 5,233 20,737 7,005 -Equip 3,447 15,282 10,615 789 723 64 64 Totals 59,384 59,384