The Unadjusted Trial Balance of Blueprints Limited as of June 30, 2023 appears below.

Blueprints Limited

Unadjusted Trial Balance as of June 30, 2023

	Debit	Credit
Cash	$412,000
Accounts receivable	180,100
Prepaid insurance	16,900
Supplies	56,200
Equipment	210,050
Accumulated depreciation - Equipment		$21,000
Accounts payable		123,700
Unearned service revenue		100,300
Common stock		321,250
Retained earnings		191,250
Dividends	11,250
Service revenue		297,750
Salary expense	92,250
Utilities expense	40,500
Insurance expense	22,500
Stationery expense	13,500
	$1,055,250	$1,055,250

Additional information is as follows:

• Supplies inventory at the end of the year amounted to $15,375.
• Accrued salaries on June 30, 2023, amount to $5,540.
• Unearned service revenue earned by year-end amounted to $44,075.
• Depreciation for the current year amounts to $7,100.
• Prepaid insurance expired as of June 30, 2023, amounts to $4,500.

Based on the above unadjusted trial balance and the additional information:

1. Prepare for Blueprint Limited:

The following Financial Statements for the year ended June 30, 2023:

(a) Income Statement

(b) Statement of Retained Earnings

(c) Balance Sheet