The following accounts and balances were taken from the ledger of Pratt Printing Company. Equipment $35,000 Accounts Payable $ 15,000 Fees Earned 40,000 Common Stock 23,000 Retained Earnings 10,000 Advertising Expense 13,000 Notes Payable 25,000 Other Revenues 8,000 Interest Expense 3,000 Short-Term Investments 10,000 Accounts Receivable 32,000 Miscellaneous Expenses 13,000 Dividends 4,000 Loss on Sale of Investment 2,000 Prepaid Expenses 9,000 REQUIRED: Prepare an income statement, statement of retained earnings, and balance sheet.