Can someone help with the first question, income statement, journal, and final question? Income statement has 37 total lines available. Journal has 25 total lines available

On December 31, 20Y5, the balances of the accounts appearing in the ledger of Wyman Company are as follows:

Cash	$13,500
Accounts receivable	72,000
Inventory, January 1, 20Y5	257,000
Estimated returns inventory, January 1, 20Y5	35,000
Office supplies	3,000
Prepaid insurance	4,500
Land	150,000
Store equipment	270,000
Accumulated depreciation-store equipment	55,900
Office equipment	78,500
Accumulated depreciation-office equipment	16,000
Accounts payable	77,800
Salaries payable	3,000
Customer refunds payable	50,000
Unearned rent	8,300
Notes payable	50,000
Common stock	150,000
Retained earnings	365,600
Dividends	25,000
Sales	3,280,000
Purchases	2,650,000
Purchases returns and allowances	93,000
Purchases discounts	37,000
Freight in	48,000
Sales salaries expense	300,000
Advertising expense	45,000
Delivery expense	9,000
Depreciation expense-store equipment	6,000
Miscellaneous selling expense	12,000
Office salaries expense	175,000
Rent expense	28,000
Insurance expense	3,000
Office supplies expense	2,000
Depreciation expense-office equipment	1,500
Miscellaneous administrative expense	3,500
Rent revenue	7,000
Interest expense	2,000

	Required:
1.	Does Wyman Company use a periodic inventory system or perpetual inventory system? Which account listed would not be used under both inventory systems?
2.	Prepare a multiple-step income statement for Wyman Company for the year ended December 31, 20Y5. The inventory as of December 31, 20Y5, was $305,000. The estimated cost of customer returns inventory for December 31, 20Y5, is estimated to increase to $40,000. Be sure to complete the statement heading. Refer to the Instructions and the list of Labels and Amount Descriptions for the exact wording of text entries. Negative amount should be indicated by the minus sign. Colons (:) will fill in where needed.
3.	Prepare the closing entries for Wyman Company as of December 31, 20Y5. Refer to the Chart of Accounts for exact wording of account titles.
4.	What would be the net income if the perpetual inventory system had been used?