Joyner Companys income statement for Year 2 follows:

Sales	$	705,000
Cost of goods sold		207,000
Gross margin		498,000
Selling and administrative expenses		217,000
Net operating income		281,000
Gain on sale of equipment		9,000
Income before taxes		290,000
Income taxes		116,000
Net income	$	174,000

Its balance sheet amounts at the end of Years 1 and 2 are as follows:

	Year 2		Year 1
Assets
Cash	$	124,400	$	104,000
Accounts receivable		265,000		113,000
Inventory		318,000		282,000
Prepaid expenses		10,500		21,000
Total current assets		717,900		520,000
Property, plant, and equipment		626,000		504,000
Less accumulated depreciation		165,100		131,800
Net property, plant, and equipment		460,900		372,200
Loan to Hymans Company		48,000		0
Total assets	$	1,226,800	$	892,200
Liabilities and Stockholders' Equity
Accounts payable	$	314,000	$	263,000
Accrued liabilities		44,000		55,000
Income taxes payable		85,700		81,200
Total current liabilities		443,700		399,200
Bonds payable		201,000		108,000
Total liabilities		644,700		507,200
Common stock		344,000		289,000
Retained earnings		238,100		96,000
Total stockholders' equity		582,100		385,000
Total liabilities and stockholders' equity	$	1,226,800	$	892,200

Equipment that had cost $30,700 and on which there was accumulated depreciation of $10,700 was sold during Year 2 for $29,000. The company declared and paid a cash dividend during Year 2. It did not retire any bonds or repurchase any of its own stock.

Can I have the anwer in an excel file?

thanks!