Assume the following beginning balance for Rustic Camp Sites as of January 1, 20xx:

Cash - $51,000

Land - $500,000

Notes Payable - $400,000

Common Stock ? $120,000

Retained Earnings ? $31,000

Assume the following ending balance as of the end of the year

Cash - $230,000

Land - $400,000

Notes Payable - $400,000

Common Stock ? $152,000

Ending Retained Earnings ? $78,000

Dividends - $9,000

Revenue - $116,000

Expense - $60,000

Construct an income statement, statement of changes in stockholders? equity and balance sheet as of the end of the year 20xx using the following Excel template:

#Microsoft Office User ##M#i#c#r#o#s#o#f#t# #O#f#f#i#c#e# #U#s#e#r# # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # # #F