(37 points - 1 each line) The adjusted trial balance for Rodgers Corp. at July 31, 2014. No stock was issued during the year. Salaries and wages payable $2.980 Notes payable (long-term) $3,000 Salaries and wages expense 45,700 Cash 5,200 Utilities expense 21.100 Accounts receivable 9.780 Equipment 38,000 Accumulated depreciation 6,000 Common Stock 10,000 Accounts payable 4,100 Dividends Paid 4,000 Service revenue 57,200 Depreciation expense 4,000 Rent revenue 6,500 Retained Earnings 38,000 (beginning of the year) Instructions (a) Prepare the income statement for the year. (11 points) (b) Prepare the retained earnings statement for the year. (5 points) (6) Prepare a classified balance sheet at July 31. (21 points)