John's Gross salary:	$135,000
Laura's Gross salary:	$72,500
Expenses
FICA:	15.30%
Federal Income Tax:	16.50%
State Tax:	4.10%
Local Tax:	2.25%
Retirement Contibutions (john):	5% of salary
Retirement Contibutions (laura):	5% of salary
Health insurance (Laura):	$472/month
Food:	$1,150/month
Childcare:	$750/month
Entertainment:	$600/month
Clothing :	$5,000/year
Auto maintenance:	$2,500/year
Gas:	$340/month
Ultilities:	$680/month
Medical Expenses:	$1,500/year
Gifts:	$2,500/year
Charitable contributions:	$3,600/year
Credit Card payments:	$1,200/month
College savings (Bessie):	$400/month
Assets
Joint checking account:	$6,585
John's 401(k):	$82,335
Laura's 403(b):	$41,110
Laura's rainy day savings account:	$6,230
John's Money Market Account:	$9,008
Life Insurance Settlement (Laura):	$100,125
John's Baseball Card Collection:	$8,000
Laura's Toy Train Collection:	$4,950
John's Life Insurance Policy Cash Value:	$8,100
John's Home:	$312,000
Johns Mortgage Balance:	$222,171
Home Furnishings:	$80,000
John's 2015 BMW:	$19,000
John's 2019 BMW SUV:	$39,900
John's 2009 BMW motorcycle:	$7,000
Liabilities
John's Motorcycle Loan Balance:	$5,850
John's SUV Loan balance:	$35,750
John's Student Loan Balance:	$7,800
Credit Card Balance:	$21,000

Create a cash flow statement and a balance sheet