P1-3B Divine Cosmetics Co., a company that provides individual skin care treatment, was started on June 1 with an investment of $26,200 cash. Following are the assets and liabilities of the company at June 30 and the revenues and expenses for the month of June

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P1-3B Divine Cosmetics Co., a company that provides individual skin care treatment, was started on June 1 with an investment of $26,200 cash. Following are the assets and liabilities of the company at June 30 and the revenues and expenses for the month of June:

Cash $11,000
Notes Payable 13,000
Accounts Receivable 4,000
Accounts Payable 1,200
Service Revenue 6,000
Supplies Expense 1,600
Cosmetic Supplies 2,000
Gas and Oil Expense 800
Advertising Expense 500
Utilities Expense 300
Equipment 25,000

Stockholders made no additional investments in June. The company paid a cash dividend of $1,200 during the month.

Instructions:
(a) Prepare an income statement and a retained earnings statement for the month of June and a balance sheet at June 30, 2008.
(b) Prepare an income statement and a retained earnings statement for June assuming the following data are not included above: (1) $800 of revenue was earned and billed but not collected at June 30, and (2) $100 of gas and oil expense was incurred but not paid.