IOT Business Management Consulting Company is a very well- known consulting company. You are lucky enough to be working as an accounting consultant for that company. John Smith, the CEO of the company asked for your professional analysis and financial modeling in relation to the client case below: [Ray and his best friend Kelly combine their proprietorships and start a partnership named "Kelly's Boutique. The firm is a fashion production company. Both Ray and Kelly are financial wizard, they do not know a great deal about how a business operate, as a result, they come to your company for your professional advice in relation to operating the business and developing financial modeling software, in order the business to succeed. The following date for the current year were provided by the client: Account Amount Cash and Cash Equivalents 30,000 Inventories 179,000 Equipment 83,000 Land 110,000 Loan 100,000 Ray's Capital 220,000 Kelly's Capital 130,000 Ray's Drawings 20,000 Sales Revenue 80,000 Beginning Inventory 20,000 Cost of Goods Purchased 40,000 Ending Inventory 12,000 Operating Expense Selling and Administration Expenses 2,000 8,000 Instructions: 1. Create Kelly's Boutique financial analysis for December 31,2021 from the information provided by the client. The file should contain three worksheets, which are labeled Income Statement, Statement of Owner's Equity, and Balance Sheet