You are provide with the following information for Trent Company, effective as of its April 30, 2014, year-end. 
Instructions
Prepare an income statement and a retained earnings statement for Trent Company for the year ended April 30, 2014.
Definitions:
Infant Cry
A vocalization made by babies as a form of communication, often indicating a need or a problem.
Recognized Types
Categories or classes of things that are acknowledged and identified based on specific criteria or characteristics.
Infant Sleep Patterns
Infant sleep patterns refer to the typical periods of sleep and wakefulness infants undergo, which change significantly in the first years of life.
Inconsistent
Referring to something that does not always behave or respond the same way every time, leading to unpredictability.
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