Balances
			DR	CR
Buildings (Cost)	53,510		53,510
Rent Revenue	1,200			1,200
Heat & Light Expense	800		800
Depreciation - current year	2,100		2,100
Aggregate depreciation	5,400			5,400
Cost of Goods Sold	118,020		118,020
Motor Vehicles (Cost)	5,385		5,385
Sales Revenue	192,230			192,230
Motor expenses	3,630		3,630
Insurance	650		650
Wages and salaries	19,750		19,750
Accounts receivable	10,000		10,000
Common Shares (300 at $10 each)	3,000			3,000
Cash at Bank	900		900
Accounts payable	5,800			5,800
Inventory	8,000		8,000
Cash in hand	230		230
Retained Earnings at 1 January 2020	15,345			15,345
			222,975	222,975

compete the income statement and balance sheet for this business