The amounts of the assets and liabilities of Wilderness Travel Service at April 30, 2018, the end of the year, and its revenue and expenses for the year follow. The retained earnings were $145,000 at May 1, 2017, the beginning of the year, and dividends of $40,000 were paid during the year. Account Name Accounts payable Accounts receivable Cash Common Stock Fees Earned Misc. expense Amount $25,000 210,000 146,000 35,000 875,000 15,000 Account Name Rent expense Supplies Supplies expense Taxes expense Utilities expense Wages expense Amount $75,000 9,000 12,000 10,000 38,000 525,000 a. Prepare an income statement for the year ended April 30, 2018. b. Prepare a retained earnings statement for the year ended April 30, 2018. C. Prepare a balance sheet as of April 30, 2018. d. What item appears on both the income statement and retained earnings statement