These financial statement items are for Van Dijk Company NV at year-end, July 31, 2017.

Instructions
(a) Prepare an income statement and a retained earnings statement for the year.
(b) Prepare a classified statement of financial position at July 31.

Salaries and wages payable Salaries and wages expense Utilities expense Equipment Accounts payable Service revenue Rent revenue Share capital-ordinary $2,040 Notes payable (long-term) Cash 50,700 22,600 Accounts receivable 0,000 Accumulated depreciation-equip. 4,100 Dividends 62,000 Depreciation expense $1,800 14,200 9,240 6,000 3,000 2,400 8,500 25,000 Retained earnings (beginning of the year) 22,700