Klein Interiors Has the Following Account Balances at the End

Klein Interiors has the following account balances at the end of the year. Use only the appropriate accounts to prepare a balance sheet. $$\begin{array} { | l | r | } \hline { \text { Accounts } } & \text { Balances } \\\hline \text { Equipment } & \$ 78,000 \\\hline \text { Accounts Payable } & 12,000 \\\hline \text { Common Stock } & 20,000 \\\hline \text { Service Revenue } & 62,000 \\\hline \text { Cash } & 8,000 \\\hline \text { Retained Earnings } & \mathbf { ? } \\\hline \text { Salaries Expense } & 38,000 \\\hline \text { Notes Payable } & 25,000 \\\hline\end{array}$$