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.

The expenditures and receipts below are related to land, land improvements, and buildings acquired for use in a business enterprise. the receipts are enclosed in parentheses. money borrowed to pay building contractor (signed a note) $(276,500 ) (b) payment for construction from note proceeds 276,500 (c) cost of land fill and clearing 11,220 (d) delinquent real estate taxes on property assumed by purchaser 8,340 (e) premium on 6-month insurance policy during construction 12,060 (f) refund of 1-month insurance premium because construction completed early (2,010 ) (g) architect’s fee on building 27,040 (h) cost of real estate purchased as a plant site (land $206,800 and building $55,900) 262,700 (i) commission fee paid to real estate agency 9,620 (j) installation of fences around property 4,030 (k) cost of razing and removing building 10,130 (l) proceeds from salvage of demolished building (4,910 ) (m) interest paid during construction on money borrowed for construction 13,700 (n) cost of parking lots and driveways 17,690 (o) cost of trees and shrubbery planted (permanent in nature) 14,080 (p) excavation costs for new building 2,950 identify each item by letter and list the items in columnar form.