These financial statement items are for Batra Corporation at year end, July 31, 2015:

Batra started the year with $6,000 of common shares and issued additional shares for $4,000 during the year.
Instructions
Prepare an income statement, statement of changes in equity, and statement of financial position for the year.

Salaries expense Utilities expense Equipment Accounts payable Service revenue Rent revenue Common shares Cash Accounts receivable Accumulated depreciation-equipment $44,700 2,600 35,900 4,220 81,100 18,500 10,000 5,060 17,100 6,000 1,000 Supplies expense Dividends Depreciation expense Retained earnings, Aug. 1,2014 Rent expense Income tax expense Supplies Trading investments Bank loan payable (due Dec. 31,2015) Interest expense $ 900 12,000 3,000 17,940 10,800 5,000 1,500 20,000 21,800 2,000 Interest payable