Whispering Winds Company ended its fiscal year on July 31, 2019. The company's adjusted trial balance as of the end of its fiscal year is shown below.

Dr Cr

Cash $9,700

Accounts Receivable 8,700

Equipment 16,300

Accumulated DepreciationEquip. $7,300

Accounts Payable 5,000

unearned Rent Revenue 1,700

common stock 19,300

Retained Earnings 23,900

Divides 16,200

Service Revenue 64,100

Rent Revenue 6,900

Depreciation Expense 6,600

Salaries and wages Expense 56,200

Utilities Expense 14,500

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$128,200 $ 128,200

a1) Prepare an income statement for the year. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

a2) Prepare an retained earnings statement for the year.

B)