Build the statement of comprehensive income and statement of financial position based on the information given below, as of December 31, 2016. Round numbers to the nearest integer.

Accounts payable	$172,000
Accounts receivable	$195,000
Cash and cash equivalents	$106,000
CoGS	$251,300
Common stock	$1,231,000
Depreciation	$42,000
Dividend payout ratio	40%
Interest paid	$66,600
Inventory	$121,000
Long-term debt	$1,332,000
Net fixed assets	$2,889,000
Sales	$468,000
Short-term debt	$377,000
Tax rate	31%
Number of shares	1,000,000
Price per share	$0.50