Create a Balance Sheet, Profit and Loss Statement, Closing Entries, and Post Trial Balance

Accounts Payable	922,200
Accounts Receivable	723,300
Cash	141,100
Common Stock	454,900
Cost of Goods sold	9,501,400
Debt Investments, short-term	382,600
Equipment	921,000
Accumulated Depreciation--Equipment	36,000
Goodwill	202,700
Income Tax Expense	30,500
Income Tax Payable	7,200
Interest Expense	1,500
Inventory	1,636,500
Mortgage Payable	451,500
Notes Payable, due in 6 months	784,600
Notes Payable, due in 3 years	50,500
Retained Earnings, as of December 31, 2014	1,310,400
Salaries & Wages Expense	2,933,600
Sales Revenue	12,456,900