These items are taken from the financial statements of Sandhill Co. at December 31, 2022. Create an income statement, balance sheet

Retained earnings (beginning of year)		$ 24,100
Utilities expense		3,000
Equipment		56,000
Accounts payable		15,500
Cash		16,400
Salaries and wages payable		2,800
Common stock		16,500
Dividends		14,400
Service revenue		84,500
Prepaid insurance		3,400
Maintenance and Repairs expense		1,800
Depreciation expense		3,100
Accounts receivable		15,400
Insurance expense		2,500
Salaries and wages expense		45,000
Accumulated depreciationequipment		17,600