I need a balance sheet prepared from this income statement

Income Statement for C&R Car Wash 2022
Gross Sales		$ 360,000.00
Cost of Goods Sold		$ (201,000.00)
Gross Profit		$ 159,000.00
Operating Expense	132614
Interest Expense	15000
Total Expenses		$ 147,614.00
Income Before Taxes		$ 11,386.00
Income Tax Expense		$ 22,500.00
Net Income (Loss)		$ (11,114.00)

Start Up Cost

• Land Acquisition: 100,000-200,000
• Building: 50,000
• Self-Serve Bay: 8,000 per bay
• Waste Management System: 35,000
• License Permits: 150
• Insurance: 700
• Marketing Budget once opened: 1500-3000

Cost Per Year

• Soap: 1200
• Utilities: 5400
• Maintenance for Equipment: 6000
• Employee Pay Roll (based on 40hr week): 117,664 for (4) employees at 12$ an hour before taxes

First Year Cost Total: 325,000-450,000$