The adjusted account balances of Pepper Corp. at December 31, 2022, include the following accounts: Retained Earnings $21,000, Dividends $3,000, Service Revenue $45,000, Interest Revenue $3,100, Rent Expense $4,800, Depreciation Expense $2,500, and Salaries and Wage Expense $18,200. The balance in Retained Earnings is the balance of January 1, 2022. Determine net income and prepare a retained earnings statement for the year. Prepare a classified balance sheet from adjusted account balances.