This information relates to Benser Co. for the year 2022.

Retained earnings, January 1, 2022...............................    $67,000

Advertising expense........................................................        1,800

Dividends.........................................................................         6,000

Rent expense..................................................................        10,400

Service revenue..............................................................        58,000

Utilities expense.............................................................          2,400

Salaries and wages expense........................................         30,000

Instructions

Prepare an income statement and a retained earnings statement for the year ending December 31, 2022. Prepare income statement and retained earnings statement.