Do not make it on excel or another software, I need to know the procedure

The following financial information was compiled for the month of September 2010 for the MCM company. Actual Situation in September 2010 balance($) Debts to pay 35000 accounts receivable 29000 Bonuses payable 110000 Buildings (net worth) 605000 Cash in cash 17000 Dividends payable 8000 Inventories (all) 31000 Land 450000 Long-term mortgage payable 450000 Retained earnings 154000 Share value 375000 Transactions for September 2010 category Direct labor amount ($) 50000 Expenses 20000 62000 Insurance Sales Rental and maintenance Wages Others Total 40000 110000 62000 294000 Income tax 20000 25000 50000 Finished product inventory as of September 1, 2010 Finished product inventory as of September 30, 2010 Inventory of materials as of September 1, 2010 Inventory of materials as of September 30, 2010 Purchasing of materials Indirect manufacturing costs Income from sales 46000 25000 20000 75000 500000 1. Prepare the balance sheet and general balance 2. Prepare the income statement 3. Prepare an estimate of the merchandise sold