1) complete the income statement

2) complete the balance sheet with liabilities and owners equity along with the earnings per share.

ADJUSTED TRIAL BALANCE Cash 108,000 Trading Securities 2,000 170,000 Accounts Receivable Allowance for Bad Debts 11,000 Inventory 80,000 Interest Receivable 2,000 Supplies 000 Prepaid Insurance 10,000 20,000 Note Receivable 6 months Land 260,000 285,000 Equipment 50,000 Accumulated Depreciation Equipment Patents 15,000 Accounts Payable 105,000 6,000 Salaries Payable 41,000 Income Tax Payable Note Payable-5 years 60,000 1,000 Discount on Note Payable Common Stock (1,000,000 authorized; 100,000 100,000 issued and outstanding. $1 par). 109.000 Additional Paid In Capital 369,000 Retained Earnings 7,000 Accumulated Other Comprehensive Income Dividends 25,000 Sales 528,000 Other Revenues and Gains 52,000 54,000 Other Expenses and Losses Unrealized Gain on Trading Securities OCI Loss Pensions 2.000 Cost of Goods sold 300,000 37,000 Sales and Admin Expenses 57,000 Income Tax Expense 10,000 Loss from Discontinued Division -Pretax