Given the following trial balance, create the Income Statement, Statement of Changes in Equity, and Statement of Financial Position. 

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Given the following information for Spinal Tap Corp.,

what would be the

Beginning retained earnings $240,000

Salaries expense $80,300

Revenue $225,500

Accounts receivable $13,400

Cash $7,800

Rent expense $26,000

Admin expense $40,000

Bank loan payable $50,000

Dividends $15,000

Common shares $10,000

(do not include the "," or "$"

in your answer.)