\begin{tabular}{l|l|l|l|l|} \hline \multicolumn{2}{|c|}{ Income Statement } & \multicolumn{2}{|c|}{ Statement of Owner's Equity } \\ \cline { 2 - 3 } 64 & Revenues & & & Beginning Balance \\ \hline 66 & Expenses & & Sale of Common Stock & \\ \hline 67 & Net Income (Loss) & & Retained Earnings & \\ \hline 68 & & & \\ \hline & & & \\ \hline \end{tabular}