Following are the accounts and balances (in random order) from the adjusted trial balance of Stark Company.

Notes payable $26,000 Accumulated depreciation—Buildings $30,000
Prepaid insurance 4,000 Accounts receivable 7,000
Interest expense 800 Utilities expense 2,800
Accounts payable 9,000 Interest payable 700
Wages payable 1,900 Unearned revenue 1,550
Cash 40,000 Supplies expense 500
Wages expense 9,000 Buildings 190,000
Insurance expense 3,300 Dividends 10,500
Common stock 22,000 Depreciation expense—Buildings 9,500
Retained earnings 92,800 Supplies 1,550
Services revenue 95,000

Required:
Prepare the (1) income statement and (2) statement of retained earnings fo rthe year ended December 31 and (3) balance sheet at December 31. The Retained Earnings account balance was $92,800 on December 31 of the prior year.