Aardvark Company and Bear Company both began operations on 1/1/11. The companies had identical balance sheets at 1/1/11, consisting of the following items:

Cash	$80,000
Merchandise Inventory (3,000 units at $3 each)	9,000
Delivery trucks	75,000
Note payable (10%)	70,000
Common stock	94,000

During 2011, the two companies had identical transactions. All five transactions described below were cash transactions.

Purchase: 3/1/11 (3,400 units at $6 each)	$20,400
Purchase: 5/1/11 (7,000 units at $8 each)	56,000
Sales: 8/1/11 (10,000 units at $15 each)	150,000
Selling expenses paid at various dates	21,000
Administrative expenses paid at various dates	17,000

The note is due with interest on 1/1/12. The delivery trucks have a useful life of five years with a total expected salvage value of $15,000. Both companies have a 30% income tax rate, and all income taxes for 2011 will be paid in 2012.

Aardvark Company wishes to report as high a net income as possible.

Bear Company wishes to report as low a net income as possible.

Pick one company(Bear Company) and do the income statement and balance sheet, and tell me what they would have gotten for CGS/End Inv and depreciation had they been the other company.