Following are the accounts and balances (in random order) from the adjusted trial balance of Stark Company. Notes payable Prepaid insurance Interest expense Accounts payable Wages payable Cash Wages expense Insurance expense Common stock Retained earnings Services revenue $ 30,000 Accumulated depreciation-Buildings 4,400 Accounts receivable 880 Utilities expense 11,000 Interest payable 2,300 Unearned revenue 48,000 Supplies expense 9,400 Buildings 3,700 Dividends 25,200 Depreciation expense-Duildings 113,600 Supplies 115.000 $ 34,000 7,800 3,200 860 1,750 580 230,000 12,500 11,500 1,750 Prepare the (1) Income statement and (2) statement of retained earnings for the year ended December 31 and (3) balance sheet at December 31. The Retained Earnings account balance was $113,600 on December 31 of the prior year