Barry Berry, owner of Best Berries Bundling Business, would like you to prepare some financial statements for his business. Create a balance sheet for June 30, 2021, and an income statement for the first half of the year of 2021, using the attached form. Barry sells 3 different kinds of berries: strawberries, blackberries, and raspberries. Strawberries are sold for $5.50 per basket, blackberries are $7.25 per basket and raspberries are $9.75 per basket. It costs Barry $2.75 to produce a basket of strawberries and blackberries, and it costs him $5.50 to produce one basket of raspberries. Barry has sold 2,354 baskets of strawberries, 1,567 baskets of blackberries, and 734 baskets of raspberries. When creating the income statement, report only Sales and Cost of Goods Sold and not amounts for each type of berry. Here is a list of Barry's other accounts. Identify them as either Assets (A). Liabilities (L). Revenue (R) or Expenses (E): Account Amount A/L/R/E Account Amount A/L/R/E Wages $8,280 Land $225,000 Advertising $600 Cash $2,450 Bank $51,080 Accounts Receivable $6,980 Rent $6,000 Utilities $2,900 Accounts Payable $5,119 Insurance $3,000 Supplies Expense $1,650 Mortgage $89,000 Truck $27,900 Farm Equipment $165,200 Building $140,500 Bank Loan $134,050 Capital $396,726.5 Show all your calculations in the space below for Sales & for COGS