How to find the income tax expense (10%)? And unearned revenues?

Practice Financial Statements Using the following information prepare a multi-step income statement, a statement of retained earnings and a classified balance sheet as of December 31, 2017 for Abracadabra, Inc. Account Title Accounts Payable Accounts Receivable Amount Account Title 15,000 12,000 Amount 48,000 Inventory Mortgage Payable(109 100,000 short term) Notes Receivable (all 35,000 Accumulated 5,500 Depreciation-Buildings Allowance for Doubtful 3,000 Accounts Building Cash Common Stock short term) Retained Earnings 1/1/2017 60,000 134,300 Sales 23,200 Sales Discounts 16,000 300,000 6,000 9,000 Sales Returns & Allowances Selling Expenses Unearned Revenues???? Dividends Cost of Goods Sold G & A Expenses 190,000 22,000 Income Tax Expense (10%) Interest Expense 8,000 7,000