These financial statement items are for Rugen Company at year-end, July 31, 2015.

Salaries and wages payable		$2,980		Notes payable (long-term)		$3,000
Salaries and wages expense		45,700		Cash		5,200
Utilities expense		21,100		Accounts receivable		9,780
Equipment		38,000		Accumulated depreciation-equipment		6,000
Accounts payable		4,100		Dividends		4,000
Service revenue		57,200		Depreciation expense		4,000
Rent revenue		6,500		Retained Earnings (Aug. 1, 2014)		28,000
Common Stock		20,000

A. Prepare an income statement for the year.

B. Prepare a retained earnings statement for the year.

C. Prepare a classified balance sheet at July 31.