Stacey's Piano Rebuilding Company has been operating for one year. At the start of the second year, its income statement accounts had zero balances and its balance sheet account balances were as follows: Cash $ 7,000 Accounts payable $ 8,600 Accounts receivable 30,200 Unearned revenue 3,340 Supplies 1,460 Long-term note payable 47,700 Equipment 9,600 Common stock 182 Land 7,500 Additional paid-in capital 728 Building 26,500 Retained earnings 21,710 Rebuilt and delivered five pianos in January to customers who paid $18,700 in cash. Received a $540 deposit from a customer who wanted her piano rebuilt. Rented a part of the building to a bicycle repair shop; received $850 for rent in January. Received $7,300 from customers as payment on their accounts. Received an electric and gas utility bill for $500 to be paid in February. Ordered $940 in supplies. Paid $1,840 on account in January. Received from the home of Stacey Eddy, the major shareholder, a $910 tool (equipment) to use in the business in exchange for 110 shares of $1 par value stock. Paid $14,100 in wages to employees who worked in January. Declared and paid a $2,400 dividend (reduce Retained Earnings and Cash). Received and paid cash for the supplies in (f). Required: Prepare an unadjusted classified income statement for January of the second year (ignore income taxes).