These financial statements items are Rugen company at year - end, July 31, 2015.

SALARY AND WAGES PAYABLE......... 2,980

SALARY AND WAGES EXPENSE.......45,700

UTILITY EXPENSE.....21,100

EQUIPMENT.....38,000

ACCOUNTS PAYABLE......4,100

SERVICE REVENUE.......77,200

RENT REVENUE......6,500

COMMON STOCK.....20,000

NOTES PAYABLE ( LONG TERM)....3,000

CASH.....5,200

ACCOUNTS RECEIBABLE....9,780

ACCUMILATED DEPRECIATION.....6,000

DIVIDENDS....4,000

DEPRECIATION EXPENSE.....4,000

RETAINED EARNINGS.....8,000

AUG 1ST BEGINING BALANCE

An income statement and a retained earnings for the year and

classified balance sheet July 31