Cash & Equivalents Accounts Receivable - Trade Stock Subscription Receivable Interest Receivable Allowance for Doubtful Accounts Inventory Prepaid Insurance Land Building Building - Accumulated Depreciation Equipment Equipment - Accumulated Depreciation Right of Use Asset Right of Use Asset - Accumulated Depreciation Trademark (Intangible Asset) Trademark (Intangible) - Accumulated Amortization Patent (Intangible Asset) Patent (Intangible) - Accumulated Amortization Goodwill Accounts Payable HST Payable Wages Payable Vacation Pay Payable Bonus Payable Dividends Payable - Preferred Dividends Payable - Common Interest Payable Interest Payable - Bonds Unearned Sales Revenue Unearned Warranty Revenue Income Tax Payable Deferred Tax Liability Litigation Liability Pension Liability (Defined Contribution) Net Defined Pension Asset/Liability (Defined Benefit) Notes Payable Lease Liability Bonds Payable - Series 1 Bonds Payable - Series 2 Bonds Payable - Series 3 Bank Loan Preferred Shares Common Stock Common Stock Subscribed Retained Earnings Contributed Surplus - Conversion Rights Contributed Surplus - Stock Options Sales Revenue Warranty Revenue Cost of Goods Sold Equipment Rental (other expenses) Equipment Repairs (other expenses) Wage Expense Vacation Pay Expense Bonus Expense Compensation Expense Payroll Tax Expense Pension Expense (Defined Contribution & Benefit) Interest Expense Utilities Income tax expense Deferred Tax Expense Insurance Expense Bad Debt Expense Commission Expense Advertising Expense Administration Expenses Litigation Expense Loss on Redemption of Bonds Amortization Expense (other expense) Depreciation Expense (other expense)

Using the above information, Create:

1- Single-step Income Statement (include EPS and Diluted EPS).

2- Classified Statement of Financial Position (similar accounts can be combined).

3- Statement of Retained Earnings **no numbers available