Prepare an income statement and a retained earnings statement for the month ended October 31, 2025, and a balance sheet at October 31, 2025, for the medical practice of Linda Denny, MD, from the items listed below. If an account balance is ?????, use the interrelationships between statements to infer the correct balance. Accounts payable $ 1,100 Dividends $ 3,000 Accounts receivable 5,400 Insurance expense 1,200 Buildings 63,000 Supplies 1,400 Cash 18,600 Notes payable 3,300 Service revenue 25,700 Rent expense ????? Common stock ????? Salaries and wages expense 12,000 Retained earnings (beginning) 25,900 Retained earnings (ending) 32,000