The adjusted trial balance of Marin Cooper Co. as of December 31, 2017, contains the following.

Prepare an income statement.

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

Prepare a classified balance sheet.

MARIN COOPER Co. ADJUSTED TRIAL BALANCE DECEMBER 31, 2017 Debit $19,957 Cash Accounts Receivable 7,405 Prepaid Rent 2,765 Equipment 18,535 Accumulated Depreciation-Equipment Notes Payable Accounts payable Common Stock Retained Earnings Dividends 3,485 Service Revenue Salaries and Wages Expense 7,325 Rent Expense 2,222 183 Depreciation Expense Interest Expense 121 Interest Payable $61,998 Credit $5,380 6,185 5,957 20,485 11,795 12,075 121 $61,998