Construct a proper Balance Sheet using the following accounts: Checking Notes Payable Inventory Land Accounts Payable Accumulated Depreciation Accounts Receivable Buildings Retained Earnings 45,000 22,000 8,000 35,000 10,000 (10,000) 10,000 60,000 116,000 Construct a proper Income Statement using the following accounts; make sure that you include gross profit, operating expenses and net profit. Sales Utilities Expense Insurance Expense Salaries Expense Rent Expense Cost of Goods Sold Depreciation Expense Sales Returns and Allowances 100,000 1,200 1,500 45,000 12,000 30,000 3,000 5,000