Please create the following financial statements using the transaction below.

Income State, Statement of Retained Earnings, Balance Sheet and Statement of Cash Flows

DATE		DESCRIPTION	POST. REF.	DEBIT	CREDIT
3-Oct		Equipment	106	7,613.00
		Cash	101		7,613.00
5-Oct		Accounts Receivable	102	77,613.00
		Service Revenue	113		77,613.00
6-Oct		Accounts Payable	108	700.00
		Cash	101		700.00
7-Oct		Prepaid Legal Expense	105	1,200.00
		Cash	101		1,200.00
11-Oct		Utilities Expense	114	615.00
		Utilities Payable	108		615.00
11-Oct		Cash	101	10,000.00
		Accounts Receivable	102		10,000.00
11-Oct		Telephone Expense	115	350.00
		Accounts Payable	108		350.00
12-Oct		Utilities Payable	109	615.00
		Cash	101		615.00
14-Oct		Dividends	112	2,820.00
		Dividends Payable	111		2,820.00
17-Oct		Legal Expense	116	800.00
		Prepaid Legal Expense	105		800.00
18-Oct		Dividends Payable	111	4,800.00
		Cash	101		4,800.00
25-Oct		Investment Shares of Company C	106	30,000.00
		Cash	101		30,000.00
31-Oct		Supplies Expense	117	550.00
		Supplies	103		550.00
31-Oct		Depreciation Expense	118	87.67
		Accumulated Depreciation	107		87.67
31-Oct		Cash Dividends	112	75,000.00
		Cash	101		75,000.00