Below are the comparative Balance Sheets for JME for 20x1 and 20x2, as well as the 20x2 Income Statement. 20x120x2 6,8788,912 980 427 54 Cash Accounts Receivable Invento Prepaid Rent Equipment (net) Land Other LT Assets Total Assets 639 260 62 Sales11,358 1,3261,465Cost of Goods Sold1,085 Gross Profit 10,273 Salary Expense2,856 362 Depr Exp - Eq1,925 Operating Income 5,130 Interest Expense443 484466Income Before Tax4,687 Income Tax1,233 54 6752,346 203 10,09314,387 253 Misc Expense Accounts Payable Salary Payable Income Tax Payable Unearned Revenue Other Current Liab Mortgage Payable Pref Stock - 100 par 808 202 721 336 5601,718 369 3,0002,500 0- 1,000 Common Stock and APIC2,9243,333 1,7443,944 10,09314,387 371 Net Income 3,4 Retained Earnings Total Liab and Equi Be careful of the subtotals - they are in bold. Watch the order of the years. REQUIRED: Prepare JMEs SCF for 20x2. Make sure you prepare the Operations section under BOTH the indirect and direct methods