(b) Given below are the accounts and amounts for Flower Co. as of December 31, 2015, you are required to prepare in vertical format: (1) statement of comprehensive income for the year ended 31 December 2015 and (2) Statement of Financial Position as at 31 December 2015. Accounts Payable $ 37,000 Accounts Receivable 38,100 Rent Expense 36,000 Retained Earnings 42,000 Supplies 3,200 Supplies Expense 9,000 Miscellaneous Expense 12,000 Notes Payable $ 50,000 Share Capital - Ordinary 8,000 Cash 13,500 Dividends 16,000 Fees Earned 538,000 Land 70,400 Wages Expense 476,800