(1) Using the data for Tuukka and Crew provided in the sheet labeled "Trial Balance" prepare:
	Balance Sheet - comparative, classified in proper format for fiscal years 2017 and 2018
	Income Statement - multiple-step for fiscal years 2017 and 2018. Include earnings per share data.
	Statement of Retained Earnings for 2018.
	Use separate sheets, appropriately named, for each financial statement in good form.
	List 5 notes that would be required if you were also preparing the notes to these financial statements.
	Do not prepare the notes, just briefly list the accounts, etc. for which GAAP would require disclosure
	based on Tuukka's financial statements.

Tuukka and Crew List of Accounts from General Ledger in Alphabetical Order December 31, 2018 (thousands of dollars) 2017 2018 Dr Cr Dr 999 210 Cr 1,079,837 2,943,125 3,245,967 Accrued 508,643 650,216 126,000 281,364 621,236 721,358 450,356 90.476 350,191 85,000 1,999,999 402,634 299,304 75 124,645 249,046 1.829,634 802,316 299,304 75 125,436 244,563 Additional Paiden 500,920 751,329 300,000 284,000 3,673,235 4,500,275 720,125 849,869 62,596 81,236 229,000 440,263 Accounts Payable Accounts Receivable Accrued Liabilities - Other Accrued Pension Liabilities Restructuring Charges Accrued Salaries, Wages and Commissions Accumulated Other Comprehensive Income (Loss) Accumulated Depreciation - Property, Plant & Equipment Accumulated Post-Employment Benefit Obligation (long-term) Additional Paid-in Capital, Common Stock Paid-in Capital, Preferred Stock Allowance for Doubtful Accounts Bonds Payable Cash and Cash Equivalents Common Stock ($1.00 par value) Cost of Goods Sold Current Portion of Long-term Deb Deferred Tax Assets (current) Deferred Tax Liabilities (long-term) Depreciation Expense Dividends - Common Dividends - Preferred General & Administrative Expenses Goodwill and Other Intangibles Income Taxes Payable Interest Expense Interest Income Investments in unconsolidated affiliated companies Inventories Long-term Debt (Loss) Income from Discontinued Operations, net of tax Preferred Stock ($10 par value) Prepaid Expenses Property, Plant and Equipment Provision for income taxes Research and Development Expenses Restructuring Charges Retained Earnings, beginning Sales Selling Expenses Short-term Investments Treasury Stock, at cost Unearned Revenues 307,200 292,351 2,000 1,732,429 3,212,491 311,236 214,956 945 1,520,250 3,212,491 246,002 102,563 201,366 250,000 10,126 18,227 1,235,000 163,214 2,100.675 324,561 3,223,713 28,100 3,702,700 7,453 900 900 141,029 2,943,216 248,105 199,500 199,506 170,296 4,989,250 302,575 650,000 255,013 2,960,256 9,203,450 5,173,286 10,450,950 17,070 20.000 4,472,969 128,890 32,892 4,263,984 456,325 23,216,658 23,216,658 423,689 27,306,821 27,306,821 Net Income (loss) Weighted average number of common shares: FY 2016: Basic Diluted FY 2015: Basic Diluted 208,448,076 shares 210,348,076 shares 218,464,140 shares 220,964,140 shares Tuukka and Crew List of Accounts from General Ledger in Alphabetical Order December 31, 2018 (thousands of dollars) 2017 2018 Dr Dr CF CE 399.210 2,943 125 3.245.967 508 543 550.216 126.000 281 364 621235 721,358 450,356 90.478 350191 85,000 1.999,999 402.634 299,304 75 124 845 249,046 302310 75 500 920 751.329 300 000 284,000 3,673.235 4.500 275 720 125 840 860 81235 229.000 440 253 Accounts Payable Accounts Receivable Accrued Liabilities - Other Accrued Pension Liabilities Accrued Restructuring Charges Accrued Salaries, Wages and Commissions Accumulated Other Comprehensive Income (4) Accumulated Depreciation - Property. Plant & Equipment Accumulated Post Employment Benefit Obligation (long.com Additional Paid-in Capital, Common Stock Additional Paid-n Capital Preferred Stock Allowance for Doubtful Accounts Bonds Payable Cash and Cash Equivalents Common Stock ($1.00 par value) Cost of Goods Sold Current Portion of Long-term Debt Deferred Tax Assets fourrent) Deferred Tax Liabilities long-term) Depreciation Expense Dividends - Common Dividends - Preferred General & Administrative Expenses Goodwill and Other intangibles Income Taxes Payable Interest Expense Interest Income Investments in unconsolidated affiliated companies Inventories Long-term Debt (Loss) Income from Discontinued Operations, net of tax Preferred Stock ($10 par value) Prepaid Expenses Property. Plant and Equipment Provision for income taxes Research and Development Expenses Restructuring Charges Retained Earnings, beginning Sales Selling Expenses Short-term Investments Treasury Stock, at cost Uneared Revenues 307.200 292.351 2.000 1.732.429 3.212.491 311236 214.950 945 1.520 250 3.212.491 245.000 102,563 201,366 250.000 10.120 18.227 1.235 000 163.214 2.100.675 324,561 3.223 715 3.702,700 7,453 900 900 28.100 141.029 2,963 216 248,105 199,500 199.500 170 290 4.989 250 302.575 650,000 255,013 2.960.256 9.203.450 5.173.286 10.450.950 17.070 20.000 4.472.969 128,800 32.892 4.253.984 23 216 658 23 216658 27 306,821 27306,821 Net Income (los) Weighted average number of common shares FY 2016: Basic Diluted FY 2015: Basic Diluted 208,448,076 shares 210,348,076 shares 218,454,140 shares 220,954,140 shares Tuukka and Crew List of Accounts from General Ledger in Alphabetical Order December 31, 2018 (thousands of dollars) 2017 2018 Dr Cr Dr 999 210 Cr 1,079,837 2,943,125 3,245,967 Accrued 508,643 650,216 126,000 281,364 621,236 721,358 450,356 90.476 350,191 85,000 1,999,999 402,634 299,304 75 124,645 249,046 1.829,634 802,316 299,304 75 125,436 244,563 Additional Paiden 500,920 751,329 300,000 284,000 3,673,235 4,500,275 720,125 849,869 62,596 81,236 229,000 440,263 Accounts Payable Accounts Receivable Accrued Liabilities - Other Accrued Pension Liabilities Restructuring Charges Accrued Salaries, Wages and Commissions Accumulated Other Comprehensive Income (Loss) Accumulated Depreciation - Property, Plant & Equipment Accumulated Post-Employment Benefit Obligation (long-term) Additional Paid-in Capital, Common Stock Paid-in Capital, Preferred Stock Allowance for Doubtful Accounts Bonds Payable Cash and Cash Equivalents Common Stock ($1.00 par value) Cost of Goods Sold Current Portion of Long-term Deb Deferred Tax Assets (current) Deferred Tax Liabilities (long-term) Depreciation Expense Dividends - Common Dividends - Preferred General & Administrative Expenses Goodwill and Other Intangibles Income Taxes Payable Interest Expense Interest Income Investments in unconsolidated affiliated companies Inventories Long-term Debt (Loss) Income from Discontinued Operations, net of tax Preferred Stock ($10 par value) Prepaid Expenses Property, Plant and Equipment Provision for income taxes Research and Development Expenses Restructuring Charges Retained Earnings, beginning Sales Selling Expenses Short-term Investments Treasury Stock, at cost Unearned Revenues 307,200 292,351 2,000 1,732,429 3,212,491 311,236 214,956 945 1,520,250 3,212,491 246,002 102,563 201,366 250,000 10,126 18,227 1,235,000 163,214 2,100.675 324,561 3,223,713 28,100 3,702,700 7,453 900 900 141,029 2,943,216 248,105 199,500 199,506 170,296 4,989,250 302,575 650,000 255,013 2,960,256 9,203,450 5,173,286 10,450,950 17,070 20.000 4,472,969 128,890 32,892 4,263,984 456,325 23,216,658 23,216,658 423,689 27,306,821 27,306,821 Net Income (loss) Weighted average number of common shares: FY 2016: Basic Diluted FY 2015: Basic Diluted 208,448,076 shares 210,348,076 shares 218,464,140 shares 220,964,140 shares Tuukka and Crew List of Accounts from General Ledger in Alphabetical Order December 31, 2018 (thousands of dollars) 2017 2018 Dr Dr CF CE 399.210 2,943 125 3.245.967 508 543 550.216 126.000 281 364 621235 721,358 450,356 90.478 350191 85,000 1.999,999 402.634 299,304 75 124 845 249,046 302310 75 500 920 751.329 300 000 284,000 3,673.235 4.500 275 720 125 840 860 81235 229.000 440 253 Accounts Payable Accounts Receivable Accrued Liabilities - Other Accrued Pension Liabilities Accrued Restructuring Charges Accrued Salaries, Wages and Commissions Accumulated Other Comprehensive Income (4) Accumulated Depreciation - Property. Plant & Equipment Accumulated Post Employment Benefit Obligation (long.com Additional Paid-in Capital, Common Stock Additional Paid-n Capital Preferred Stock Allowance for Doubtful Accounts Bonds Payable Cash and Cash Equivalents Common Stock ($1.00 par value) Cost of Goods Sold Current Portion of Long-term Debt Deferred Tax Assets fourrent) Deferred Tax Liabilities long-term) Depreciation Expense Dividends - Common Dividends - Preferred General & Administrative Expenses Goodwill and Other intangibles Income Taxes Payable Interest Expense Interest Income Investments in unconsolidated affiliated companies Inventories Long-term Debt (Loss) Income from Discontinued Operations, net of tax Preferred Stock ($10 par value) Prepaid Expenses Property. Plant and Equipment Provision for income taxes Research and Development Expenses Restructuring Charges Retained Earnings, beginning Sales Selling Expenses Short-term Investments Treasury Stock, at cost Uneared Revenues 307.200 292.351 2.000 1.732.429 3.212.491 311236 214.950 945 1.520 250 3.212.491 245.000 102,563 201,366 250.000 10.120 18.227 1.235 000 163.214 2.100.675 324,561 3.223 715 3.702,700 7,453 900 900 28.100 141.029 2,963 216 248,105 199,500 199.500 170 290 4.989 250 302.575 650,000 255,013 2.960.256 9.203.450 5.173.286 10.450.950 17.070 20.000 4.472.969 128,800 32.892 4.253.984 23 216 658 23 216658 27 306,821 27306,821 Net Income (los) Weighted average number of common shares FY 2016: Basic Diluted FY 2015: Basic Diluted 208,448,076 shares 210,348,076 shares 218,454,140 shares 220,954,140 shares