The ledger of AISExperts Inc. showed the following balances after adjustment, but before closing, on December 31, 2016, the end of the current year:

Accounts payable	81500
Accounts receivable	105580
Accumulated depreciation equipment	26540
Depreciation expense	800
Interest revenue	1100
Cash	82470
Common stock (10,000 shares outstanding)	100000
Cost of merchandise sold	635650
Dividends declared	18100
Equipment	140450
General expenses	114250
Interest expense	5600
Merchandise inventory	154250
Prepaid insurance	12325
Retained earnings	?
Dividend Revenue	10000
Salaries Payable	18560
Sales	986250
Selling expenses	140210

The president of AISExperts Inc., has asked you to develop a flexible financial statement package (call the file yournameFinState16), using Excel that includes:

a classified balance sheet

a post-close trial balance