The items for the medical practice of Crane, MD, are listed below.

Retained earnings (October 1)			$16,400
Common stock			34,000
Accounts payable			5,300
Equipment			35,000
Service revenue			29,000
Dividends			6,700
Insurance expense			4,200
Cash			12,700
Utilities expense			700
Supplies			2,400
Salaries and wages expense			9,600
Accounts receivable			10,800
Rent expense			2,600

Prepare a retained earnings statement for the month of October, 2022. (List items that increase retained earnings first.) CRANE, MD Retained Earnings Statement For the Month Ended October 31, 2022 Revenues Net Income /(Loss) Prepare a balance sheet at October 31, 2022. (List Assets in order of liquidity.) CRANE, MD Balance Sheet For the Month Ended October 31, 2022 ASSETS Cash $ Supplies Accounts Receivable $ LIABILITIES AND STOCKHOLDERS' EQUITY $ $