The December 31, 2021, adjusted trial balance for Fightin' Blue Hens Corporation is presented below.

Accounts Debit Credit
Cash $11,300
Accounts Receivable 143,000
Prepaid Rent 5,300
Supplies 26,500
Equipment 330,000
Accumulated Depreciation $128,000
Accounts Payable 11,300
Salaries Payable 10,300
Interest Payable 4,300
Notes Payable (due in two years) 33,000
Common Stock 230,000
Retained Earnings 53,000
Service Revenue 430,000
Salaries Expense 330,000
Rent Expense 16,500
Depreciation Expense 33,000
Interest Expense 4,300

Totals $899,900 $899,900

a. Prepare a statment of stockholder equity for the year ends Desember 31, 2018, assuming no common stock was issued during 2018.
b. Prepare a classified blance sheet as of December 31, 2018.