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 Cash and cash equivalents Inventories Equipment Land Loan Ray's Capital Kelly's Capital Ray's Drawings Sales Revenue Beginning Inventory Cost of Goods Purchased Ending Inventory Operating Expense Amount 80,000 179,000 83,000 110,000 100,000 220,000 130,000 20,000 80,000 20,000 40,000 12,000 10,000 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