Answer:
Service revenue                                    68,000
Utilities expense                             2,000
Maintenance and repairs expense 1,800
Depreciation expense                    3,600
Insurance expense                         2,200
Salaries and wages expense       37,000
Total expenses                                <u>     (46,600)   </u>
Net Income                                             21,400
Retained earnings (beginning) $31,000
Net Income                                  21,400               
Dividends                                <u>   (12,000)   </u>
Ending Retained Earnings         40,400
Balance Sheet
Assets
current
Cash                           10,100
Accounts receivable  11,700
Prepaid insurance  <u>    3,500   </u>
total current              25,300
Non-Current
Equipment(net)         48,400
Total Assets:              73,700
Liabilities 
Accounts payable                18,300
Salaries and wages payable 3,000
Total Liabilities                      21,300
Equity 
Common stock           12,000
Retained Earings        40,400
Total Equity                 52,400
Total Liabilities + Equity        73,700
Explanation:
First, we do the income statmeent which is revenues less expenses accounts
Then, we do the retained earnings.
To the beginning balance we add up the net income and subtract the dividends.
Then, end with the blaance sheet:
first assets in order of liquity
then liabilities and last equity using the retained earnings balance we calcualted.