Winter Companys balance sheet at December 31, 2018, is presented below.

WINTER COMPANY Balance Sheet December 31, 2018
Cash		$12,800			Accounts payable		$8,700
Accounts receivable		19,300			Common stock		19,000
Allowance for doubtful accounts		(900	)		Retained earnings		12,400
Inventory		8,900
		$40,100					$40,100

During January 2019, the following transactions occurred. Winter uses the perpetual inventory method.

Jan. 1		Winter accepted a 4-month, 8% note from Merando Company in payment of Merandos $1,200 account.
3		Winter wrote off as uncollectible the accounts of Inwood Corporation ($400) and Goza Company ($300).
8		Winter purchased $16,300 of inventory on account.
11		Winter sold for $26,600 on account inventory that cost $19,200.
15		Winter sold inventory that cost $800 to Mark Lauber for $900. Lauber charged this amount on his Visa First Bank card. The service fee charged Winter by First Bank is 3%.
17		Winter collected $24,100 from customers on account.
21		Winter paid $13,900 on accounts payable.
24		Winter received payment in full ($300) from Goza Company on the account written off on January 3.
27		Winter purchased supplies for $1,500 cash.
31		Winter paid other operating expenses, $3,400

Adjustment data:

1.		Interest is recorded for the month on the note from January 1.
2.		Bad debts are expected to be 6% of the January 31, 2019, accounts receivable.
3.		A count of supplies on January 31, 2019, reveals that $500 remains unused.

1. Prepare adjusting entries.

2. Prepare an adjusted trial balance at January 31, 2019.

3. Prepare an income statement for the month ending January 31, 2019.

4. Prepare a retained earnings statement for the month ending January 31, 2019.

5. Prepare a classified balance sheet as of January 31, 2019.