Summarizing the Results of Financial Activities The accounting staff at Moonbeam Enterprises prepares monthly financial statements. At the end of April 2004 the company had the following account balances:

Land

$45,000

Notes payable

33,000

Merchandise inventory

12,480

Buildings

50,000

Cash

10,360

Contributed capital

38,770

Retained earnings, April 30

46,070

Cost of goods sold

15,050

Sales revenue

26,000

Supplies expense

1,300

Income tax expense

1,060

Wage expense

1,500

Insurance expense

550

Interest expense

900

Required

Prepare an income statement and balance sheet in good form. For each statement, use a three line heading on the statement that includes (a) the name of the company, (b) the name of the statement, and (c) the appropriate time period or date.