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

Retained earnings (October 1)			$12,400
Common stock			32,000
Accounts payable			6,500
Equipment			31,500
Service revenue			25,000
Dividends			5,500
Insurance expense			3,800
Cash			10,800
Utilities expense			700
Supplies			2,600
Salaries and wages expense			8,700
Accounts receivable			10,100
Rent expense			2,200

Prepare an income statement for the month of October, 2022.

Prepare a retained earnings statement for the month of October, 2022. (List items that increase retained earnings first.)

Prepare a balance sheet at October 31, 2022. (List Assets in order of liquidity.)