December 31, 2021
	Debit	Credit
Cash	3,540
Accounts Receivable	65,910
Allowance for Doubtful Accounts		-
Inventory	38,057
Dividends	10,000
Equity Securities (at Fair Value)	17,780
FV Adjustment - Equity Securities	1,300
Investment in Ramsey Corporation	87,000
Accum Deprec-Patent		6,667
Equipment	78,126
Accum Deprec-Equip		39,200
Building	246,700
Accum Deprec - Building		47,000
Land	50,000
Right of Use Asset	89,302
Accounts Payable		67,500
Lease Liability		69,302
Bank Loan		25,935
Common Stock ($6.50 par)		65,000
Paid in Capital - Common Stock		91,900
Retained Earnings		155,586
Treasury Stock (100 shares)	2,200
Sales		437,385
Design and Installation Revenue		259,000
Cost of Goods Sold	189,543
Operating Expenses	269,890
Depreciation Expense	9,567
Settlement Expense	20,000
Interest Expense	15,700
Income Tax Expense	69,860
TOTAL	1,264,475	1,264,475

can someone help make a Income statement