Requirement:

Using this adjusted trial balance, complete an income statement, a statement of retained earnings, and a balance sheet. Make sure all three are in good form.

Bertrand Irrigation System
Adjusted Trial Balance
December 31, 2018
		Balance
	Account Title	Debit	Credit
	Cash	$12,000
	Accounts Receivable	46,200
	Office Supplies	17,700
	Prepaid Insurance	4,600
	Building	58,000
	Accumulated DepreciationBuilding		$24,300
	Equipment	26,000
	Accumulated DepreciationEquipment		7,600
	Accounts Payable		27,100
	Interest Payable		1,800
	Salaries Payable		4,200
	Unearned Revenue		1,900
	Notes Payable (long-term)		19,600
	Common Stock		18,000
	Retained Earnings		18,000
	Dividends	2,400
	Service Revenue		70,000
	Insurance Expense	1,300
	Salaries Expense	16,700
	Supplies Expense	1,500
	Interest Expense	1,800
	Depreciation ExpenseEquipment	2,700
	Depreciation ExpenseBuilding	1,600
	Total	$192,500	$192,500