The accounts of Custom Pool Service, Inc., follow with their normal balances at June 30, 20X6. The accounts are listed in no particular order.

Account

Balance

Account

Balance

Dividends

$ 6,000

Common stock

$ 8,500

Utilities expense

1,400

Account payble

4,300

Account receivable

15,500

Service revenue

22,000

Delivery expense

300

Land

29,000

Retained earning

21,400

note payble

13,000

Salary expense

8,000

Cash

9,000

Instructions:

1.Prepare the company’s trial balance as at June 30, 20X6.

2. Prepare the Income Statement for the month ended June 30, 20X6.