just need the third picture!

Accounts payable Accounts receivable Accumulated depreciation-equipment Cash Commonstock Cost of goods sold Depreciation expense Dividends Equipment Goodwill Income tax expense Income taxes payable Insurance expense Interest expense Inventory Investment in land Land Mortgage payable (long-term) Notes payable (short-term) Prepaid insurance Retained earnings (beginning) Salaries and wages expense Salaries and wages payable Sales revenue $876 860 740 1,370 16,500 1.020 355 335 2,580 1,900 190 130 380 560 970 12,500 3,300 4,200 54 60 1,400 650 230 4,700 Prepare an income statement for Cullumber Company for the year ended April 30, 2025. (Enter negative amounts using either a Prepare a retained earnings statement for Cullumber Company for the year ended April 30, 2025. (Uist items that increase retoined earnings first.)