The adjusted trial balance of Charles Cooper Co. as of December 31, 2020, contains the following.

CHARLES COOPER CO. ADJUSTED TRIAL BALANCE DECEMBER 31, 2020
		Debit			Credit
Cash		$19,957
Accounts Receivable		7,405
Prepaid Rent		2,765
Equipment		18,535
Accumulated Depreciation-Equipment					$5,380
Notes Payable					6,185
Accounts Payable					5,957
Common Stock					20,485
Retained Earnings					11,795
Dividends		3,485
Service Revenue					12,075
Salaries and Wages Expense		7,325
Rent Expense		2,222
Depreciation Expense		183
Interest Expense		121
Interest Payable					121
		$61,998			$61,998

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

b) Prepare a statement of retained earnings

c) Prepare a classified balance sheet