prepare the statement of financial position using proper headings.

Question #2 These are accounts taken from the financial statements of Hamilton Corp for the year ended Dec 31, 2021 Accounts Amount 1 Beginning Retained Earnings Jan 1 $ 221,000 2 Cash $ 11,900 3 Salaries Payable $ 3,000 4 Utilities Expense $ 2,000 5 Equipment $ 66,000 6 Accounts Payable $ 15,000 7 Buildings $ 72,000 8 Common Shares $ 34,200 9 Declared Dividends $ 5,000 10 Service Revenue $ 213,900 11 Prepaid Insurance $ 2,000 12 Repair and maintenance Expense $ 2,800 13 Land $ 156,000 14 Depreciation Expense $ 6,200 15 Accounts Receivable $ 14,200 16 Insurance Expense $ 2,200 17 Salaries Expense $ 129,800 18 Accumulated Depreciation - Equipment $ 17,600 19 Income Tax Expense $ 6,000 20 Supplies $ 200 21 Operating Expense $ 39,400 22 Supplies Expense $ 1,000 23 Bank Loan Payable, Due 2024 $ 15,000 24 Trading Investments $ 20,000 25 Accumulated Depreciation - Buildings $ 18,000 26 Interest Expense $ 1,500 27 Interest Income $ 500 Additional Info 1. The company started with $30,000 of common shares and issued $4,200 more during the year 2. Company must pay $1,500 of the bank loand payable next year, in 2022