Notes payable $ 29,000 Accumulated depreciation—Buildings $ 33,000 Prepaid insurance 4,300 Accounts receivable 7,600 Interest expense 860 Utilities expense 3,100 Accounts payable 10,500 Interest payable 820 Wages payable 2,200 Unearned revenue 1,700 Cash 46,000 Supplies expense 560 Wages expense 9,300 Buildings 220,000 Insurance expense 3,600 Dividends 12,000 Common stock 24,400 Depreciation expense—Buildings 11,000 Retained earnings 108,400 Supplies 1,700 Services revenue 110,000 Prepare the (1) income statement and (2) statement of retained earnings for the year ended December 31 and (3