2 E3-37B. Financial statement preparation (Learning Objective 3) 15-20 min. The adjusted trial balance for Five Star Catering, Inc., is presented next. Prepare the income statement and statement of retained earnings for Five Star Catering, Inc., for the month ended October 31, 2014. Also prepare the balance sheet at October 31, 2014. Five Star Catering, Inc. Adjusted Trial Balance October 31, 2014 ACCOUNT Cash Accounts Receivable Supplies Equipment DEBIT CREDIT $ 9,100 3,800 600 32,000 Accumulated Depreciation, Equipment Accounts Payable $ 8,400 2,100 Salaries Payable 1,350 Unearned Service Revenue 1,900 Common Stock 5,000 Retained Earnings 15,925 Dividends 2,500 Service Revenue 20,400 Salaries Expense 4,750 Rent Expense 1,200 Depreciation Expense, Equipment 675 Supplies Expense 450 Total $55,075 $55,075