3. The following numbers are for Handyman Company for 2020. Short-term loans payable Interest expense Paid-in Capital Cash Dividends Accumulated depreciation Inventory Cost of goods sold 10 9 50 10 0 9 153 519 Long-term debt Income tax expense Retained earnings (as of 1/1/20) Receivables Sales Accounts payable Property, plant & equipment Other operating expense 207 4 31 27 700 74 199 160 a) Create a balance sheet and an income statement for the year ended Dec 31, 2020