I am not sure what the difference is between a service and merch. business financial statements. My book does a bad job explaining service business. Thank you for the help!

The following list (Adjusted Trial Balance), in alphabetical order, shows the various items that regularly appear on the financial statements of Maple Park Theatres Corp. The amounts shown for balance sheet items are balances as of September 30,2014 (with the exception of retained earnings, which is |the balance on September 1,2014), and the amounts shown for income statement items are balances for the month ended September 30,2014. REQUIREMENTS - USING THE EXCEL WORKBOOK "TABS" BELOW: Prepare in good form an income statement (service company) for the month ended September 30,2014 (NOTE: Your income statement should have the following sub-totals: Total Revenues/Total Operating Expenses/Income from Operations/and Net Income) Prepare in good form a statement of retained earnings for the month ended September 30,2014 Prepare in good form a classified balance sheet as of September 30,2014 On all statements use proper formatting (e.g. S's, underlines, double underlines, etc.)