United Corporation began operations several years ago. Its post-closing trial balance at June 30, 2014 is shown below. United Corporation's closing entries are also shown below. Shares worth $5,000 were sold during June 2014. Use this information to prepare the following :

1. Classified, Multiple-Step income statement for the year ended June 30.
2. Statement of changes in equity for the year ended June 30.
3. Classified balance sheet at June 30.

please answer according to the format

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United Corporation Income Statement May 31, 2014 Sales 11,520 Sales discounts (550) Sales returns and allowances (860) Net sales 10,110 Cost of goods sold (11,560) Gross profit from sales (1,450) Selling expenses Depreciation expense, store fixtures 1,770 Rent expense, selling space 7,870 Store supplies expense 5,930 15,570 Depreciation expense, office furniture 1,700 Rent expense, office space 7,440 Office supplies expense 6,660 15,800 Rent earned 19,460 Interest earned 6,270 Interest expense (1,440) 24,290 Net loss (8,530) United Corporation Income Statement May 31, 2014 Sales 11,520 Sales discounts (550) Sales returns and allowances (860) Net sales 10,110 Cost of goods sold (11,560) Gross profit from sales (1,450) Selling expenses Depreciation expense, store fixtures 1,770 Rent expense, selling space 7,870 Store supplies expense 5,930 15,570 Depreciation expense, office furniture 1,700 Rent expense, office space 7,440 Office supplies expense 6,660 15,800 Rent earned 19,460 Interest earned 6,270 Interest expense (1,440) 24,290 Net loss (8,530) United Corporation Balance Sheet May 31, 2014 Current assets Cash 5,720 Interest receivable 3,470 Merchandise inventory 18,220 27,410 Investment in bonds 5,670 Office furniture 42,790 Accumulated depreciation, furniture (7,120) 35,670 Store fixtures 13,880 Accumulated depreciation, store fixtures (6,660) 7,220 Intangible assets Trademark 2,880 Patents 4,530 7,410 Total assets 83,380 Current liabilities Accounts payable 9,970 Rent payable 12,310 Short-term notes payable 21,230 43,510 Long-term liabilities Long-term notes payable 13,580 Bonds payable 14,430 Share capital 7,640 Retained earnings 4,220 11,860 Total liabilities and equity 83,380 F (select one) Income Statement (select one) Page Gj1 Debit Credit 12,400 11,440 5,330 17,280 46,450 49,080 General Journal Date Account/Explanation 30/Jun Sales Rent Earned Interest Earned Consulting Revenue Earned Income Summary Close temporary credit balance accounts 30/Jun Income Summary Depreciation Expense, Office Fixtures Depreciation Expense, Store Fixtures Cost Of Goods Sold Interest Expense Rent expense, office space Rent expense, selling space Office Supplies Expense Store Supplies Expense Sales Discounts Sales Returns and Allowances Close temporary debit balance accounts 30/Jun Retained Earnings Income Summary Close income summary 30/Jun Retained Earnings Dividends Close dividends (select one) Statement of Changes in Equity (select one) Share Retained Total Capital Earnings Equity 1,500 1,180 6,430 1,600 12,720 10,390 4,590 8,600 1,360 710 X + x x 2,630 2,630 2,480 2,480 United Corporation Post-Closing Trial Balance June 30, 2014 (select one) Balance Sheet (select one) X ++ X ++ X ++ x + Accounts payable Accumulated depreciation, office fixtures Accumulated depreciation, store fixtures Bonds Payable (due March, 2018). Cash Interest receivable Investment in bonds Merchandise inventory. Mortgage Payable (due March, 2018). Office fixtures Patents Rent payable Retained earnings Share capital Store fixtures Trademark Unearned consulting revenue Totals Debit Credit 9,240 7,440 3,350 16,860 1,940 3,250 7,600 14,100 18,410 20,260 6,430 13,590 1,430 11,460 30,500 3,740 6,040 87,820 87,820 United Corporation Income Statement May 31, 2014 Sales 11,520 Sales discounts (550) Sales returns and allowances (860) Net sales 10,110 Cost of goods sold (11,560) Gross profit from sales (1,450) Selling expenses Depreciation expense, store fixtures 1,770 Rent expense, selling space 7,870 Store supplies expense 5,930 15,570 Depreciation expense, office furniture 1,700 Rent expense, office space 7,440 Office supplies expense 6,660 15,800 Rent earned 19,460 Interest earned 6,270 Interest expense (1,440) 24,290 Net loss (8,530) United Corporation Income Statement May 31, 2014 Sales 11,520 Sales discounts (550) Sales returns and allowances (860) Net sales 10,110 Cost of goods sold (11,560) Gross profit from sales (1,450) Selling expenses Depreciation expense, store fixtures 1,770 Rent expense, selling space 7,870 Store supplies expense 5,930 15,570 Depreciation expense, office furniture 1,700 Rent expense, office space 7,440 Office supplies expense 6,660 15,800 Rent earned 19,460 Interest earned 6,270 Interest expense (1,440) 24,290 Net loss (8,530) United Corporation Balance Sheet May 31, 2014 Current assets Cash 5,720 Interest receivable 3,470 Merchandise inventory 18,220 27,410 Investment in bonds 5,670 Office furniture 42,790 Accumulated depreciation, furniture (7,120) 35,670 Store fixtures 13,880 Accumulated depreciation, store fixtures (6,660) 7,220 Intangible assets Trademark 2,880 Patents 4,530 7,410 Total assets 83,380 Current liabilities Accounts payable 9,970 Rent payable 12,310 Short-term notes payable 21,230 43,510 Long-term liabilities Long-term notes payable 13,580 Bonds payable 14,430 Share capital 7,640 Retained earnings 4,220 11,860 Total liabilities and equity 83,380 F (select one) Income Statement (select one) Page Gj1 Debit Credit 12,400 11,440 5,330 17,280 46,450 49,080 General Journal Date Account/Explanation 30/Jun Sales Rent Earned Interest Earned Consulting Revenue Earned Income Summary Close temporary credit balance accounts 30/Jun Income Summary Depreciation Expense, Office Fixtures Depreciation Expense, Store Fixtures Cost Of Goods Sold Interest Expense Rent expense, office space Rent expense, selling space Office Supplies Expense Store Supplies Expense Sales Discounts Sales Returns and Allowances Close temporary debit balance accounts 30/Jun Retained Earnings Income Summary Close income summary 30/Jun Retained Earnings Dividends Close dividends (select one) Statement of Changes in Equity (select one) Share Retained Total Capital Earnings Equity 1,500 1,180 6,430 1,600 12,720 10,390 4,590 8,600 1,360 710 X + x x 2,630 2,630 2,480 2,480 United Corporation Post-Closing Trial Balance June 30, 2014 (select one) Balance Sheet (select one) X ++ X ++ X ++ x + Accounts payable Accumulated depreciation, office fixtures Accumulated depreciation, store fixtures Bonds Payable (due March, 2018). Cash Interest receivable Investment in bonds Merchandise inventory. Mortgage Payable (due March, 2018). Office fixtures Patents Rent payable Retained earnings Share capital Store fixtures Trademark Unearned consulting revenue Totals Debit Credit 9,240 7,440 3,350 16,860 1,940 3,250 7,600 14,100 18,410 20,260 6,430 13,590 1,430 11,460 30,500 3,740 6,040 87,820 87,820