Partial adjusted trial balance for cullumber company at december 31, 2017, includes the following accounts: retained earnings $16,000, dividends $4,000, service revenue $35,000, salaries and wages expense $13,000, insurance expense $1,700, rent expense $3,800, supplies expense $1,400, and depreciation expense $800. the balance in retained earnings is the balance as of january 1. prepare a retained earnings statement for the year assuming net income is $10,400. (list items that increase retained earnings first.)

Adamson company manufactures four lines of garden tools. as a result of an activity analysis, the accounting department has identified eight activity cost pools. each of the product lines is produced in large batches, with the whole plant devoted to one product at a time. classify each of the following activities or costs as either unit-level, batch-level, product-level, or facility-level. activities (a) machining parts. (b) product design. (c) plant maintenance. (d) machine setup. (e) assembling parts. (f) purchasing raw materials. (g) property taxes. (h) painting.