This information relates to Denson Co. for the year 2010.

Retained earnings, January 1, 2010

$64,000

Advertising expense

1,800

Dividends paid during 2010

6,000

Rent expense

10,400

Service revenue

53,000

Utilities expense

2,400

Salaries expense

30,000

Instructions

After analyzing the data, prepare an income statement and a retained earnings statement for the year ending December 31, 2010.