These items are taken from the financial statements of ABC Corporation for 2008.
Retained earnings (beginning of year) $31,000
Utilities expense 2,000
Accounts payable 13,300
Salaries payable 3,000
Common stock 13,000
Service revenue 82,000
Prepaid insurance 3,500
Repair expense 1,800
Depreciation expense 3,300
Accounts receivable 14,200
Insurance expense 2,200
Salaries expense 37,000
Accumulated depreciation 17,600
Prepare an income statement and a balance sheet as of December 31, 2007.
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