The following account balances are included in the adjusted trial balance of Delta Inc. as of April 30, 2015. All of the accounts have normal balances income statement

ccounts Payable	$281,700
Accounts Receivable	753,950
Accumulated DepreciationEquipment	128,900
Common Stock	380,600
Cash	351,340
Dividends	20,000
Depreciation Expense	57,750
Equipment	672,500
Income Tax Payable	138,300
Income Tax Expense	138,300
Interest Receivable	4,300
Interest Revenue	114,100
Notes Payable (long-term)	229,600
Notes Payable	356,040
Prepaid Insurance	6,800
Prepaid Rent	11,200
Salaries and Wages Payable	23,400
Repairs and Maintenance Expense	247,900
Rent Expense	30,500
Retained Earnings	207,400
Service Revenue	904,000
Supplies	216,900
Supplies Expense	336,200
Unearned Revenue	83,600

part A. Prepare and Income Statement

Part B. Prepare a statement of Retained Earnings