Three friends organized Rapid City Roller Rink on October 1. The following alphabetical listings of Rapid City Roller Rink accounts and their balances on October 31, are provided in order to complete the trial balance and financial statements. Assume all accounts have normal balances.

Accounts Payable	$22,500
Accounts Receivable	375
Building	75,000
Capital Stock	66,000
Cash	49,450
Concessions Sales	3,250
Concession Supplies	2,500
Dividends	750
Equipment	28,500
Land	15,000
Notes Payable (due in 5 years)	81,000
Rent Revenue	750
Salaries and Wages Expense	2,250
Ticket Sales	1,600
Utilities Expense	1,275

Required:

Prepare a trial balance at October 31.

Prepare an income statement for the month of October.

Prepare a statement of retained earnings for the month of October.