Prepare Health Care Staffing Agency (HCSA) income statement, statement of retained earnings, and balance sheet for the year ending December 31, 2018. The following information is all that is available. Be sure to prepare proper headings and dates on each financial statement.


Capital   stock       $41,000    

Wage expense       3,700,000   

Revenue       9,000,000   

Cash       9,000   

Utilities expense       60,000   

Beginning retained earnings       110,000   

Rent expense       60,000   

Accounts payable       4,000   

Equipment       80,000   

Dividends       5,000   

Accounts receivable       19,000   

Notes payable       20,000