Part 1. Using the financial data presented below (in alphabetical order) for Amos Moving Services, Inc., develop a set of financial statements (Income Statement, Retained Earnings Statement, and Balance Sheet) for the year ending December 31, 2017. You must prepare these in accordance with the United States Securities and Exchange Commission approved Generally Accepted Accounting Principles (GAAP).

Account Description	Balance
Accounts payable	$1,200
Accounts receivable	10,340
Buildings	157,630
Capital stock	25,000
Cash	32,320
Dividends	16,570
Fees earned	84,350
Land	47,000
Miscellaneous expense	230
Office expense	1,240
Supplies	1,670
Wages expense	23,550

The Retained Earnings balance was $180,000 at January 1, 2017, the beginning of the current year.

Part 2. Journalize these transactions for the month of January 2018 for Amos Moving Services:

1/3 Purchased supplies on account. $500

1/5 Recorded services provided on account. $240

1/15 Paid part time receptionist. $400

1/20 Paid telephone bill. $115

1/25 Received cash from customers paying on their account. $350

1/31 Paid for the supplies purchased on account back on 1/3.