I need help in preparing a balance sheet and an income statement for the following: The credit numbers are negative numbers

Trial Balance for January Coolair Debit Cash 60,689.78 Debit Petty Cash 870.00 Debit Accounts Receivable 18,785.50 Debit Inventory 56,608.88 Debit Prepaid Insurance 8,976.00 Debit Security Deposit 1,210.00 Debit Computer Equipment 3,452.12 Debit Furniture and Fixture 7,854.00 Debit Truck 32,174.00 Credit Accounts Payable 40,004.00 Credit Notes Payable 30,274.00 Credit Capital Stock 80,000.00 Credit Paid-in Capital 25,000.00 Retained Earnings Credit Equipment Sales 52,392.50 Credit Installation Service 7,001.00 Credit Repair Service 4,102.50 Debit Advertising Expense 2,000.00 Debit Truck Insurance 322.00 Debit Conferences and Seminars 175.00 Debit Supplies 229.00 Debit Cost of Goods Sold 29,041.12 Debit Dues and Subscriptions 500.00 Debit Maintenance/Janitorial 510.00 Debit Promotional Expense 95.00 Debit Rent Expense 4,255.00 Debit Salary Expense 11,026.60 Total Debit 238,774.00 Debit 238,774.00