The adjusted trial balance of Sunland Company appears below.

SUNLAND COMPANY Adjusted Trial Balance December 31, 2022
		Debit		Credit
Cash		$ 14,476
Accounts Receivable		2,068
Supplies		1,692
Equipment		14,570
Accumulated DepreciationEquipment				$ 3,760
Accounts Payable				2,820
Unearned Service Revenue				4,700
Common Stock				14,100
Retained Earnings				6,956
Dividends		3,290
Service Revenue				8,930
Supplies Expense		1,034
Depreciation Expense		2,350
Rent Expense		1,786
		$ 41,266		$ 41,266

Using the information from the adjusted trial balance,

Prepare for the month ending December 31 a retained earnings statement. (List items that increase retained earnings first.)

Prepare the classified balance sheet on December 31. (List Current Assets in order of liquidity.)