McDonald Marina provides docking and cleaning services for pleasure boats at its marina in southern Florida. The following account balances are available:

Accounts payable ..................$ 26,400

Accounts receivable ................. 268,700

Accumulated depreciation, building ........... 64,500

Accumulated depreciation, docks .............. 950,400

Bonds payable (due 2014) ................. 2,000,000

Building ........................ 197,300

Cash ........................ 22,300

Common stock (40,000 shares) ............. 600,000

Depreciation expense, building ............. 21,500

Depreciation expense, docks .............. 246,300

Dividends ...................... 25,300

Equipment, docks ................... 2,490,000

Income taxes expense ................. 21,700

Interest expense .................... 236,000

Interest payable ..................... 18,000

Land ......................... 875,000

Rent expense, office equipment ................ 14,600

Rent payable, office equipment ............. 2,400

Retained earnings, 12/31/2008 .............. 128,600

Service revenue, cleaning ................ 472,300

Service revenue, docking ................ 1,460,000

Supplies expense .................... 89,100

Supplies inventory .................. 9,800

Utilities expense ....................239,400

Wages expense .....................987,200

Wages payable .................... 21,600

Required:

Prepare a single-step income statement, a statement of changes in retained earnings, and a classified balance sheet for McDonald Marina for the year ended December 31, 2009.