balance sheet please

7.3A From the following trial balance of B. Morse drawn-up on conclusion of his first year in business, draw up an income statement for the year ending 31 December 2013. A statement of financial position is not required. Trial balance as at 31 December 2013 Dr Cr 305 2,400 910 39,560 1,240 121,040 235,812 General expenses Business rates Motor expenses Salaries Insurance Purchases Sales Car Accounts payable Accounts receivable Premises Cash at bank Cash in hand Capital Drawings 4,300 11,200 21,080 53,000 2,715 325 23,263 23,400 270,275 270,275 Inventory at 31 December 2013 was 14,486. (Keep your answer; it will be used later in Review Question 8.3A.)