Leonardo runs an art supply shop, and is a well-known graphic artist whose prints are in several collections and museums. He is more interested, however in his art than his business. Owing to his sloppy bookkeeping he needs you to unscramble his records to make an Income Statement and Balance Sheet so an interested investor can follow his company's history. The investor is interested in examining the following: Cost of Goods Sold, Gross Profit, Operating Expenses, Operating Income, and Net Income. Above all he wants to see Leonardo's EBITDA so he can compare it to the other art supply shops in which he has an interest. All numbers (000). 25 Sales 475 125 Interest Expense Labor Expense Selling and Marketing Income Taxes Amortization 40 Materials 25 Admin. Exp. 30 Depreciation 15 10 5 Unscramble the following to make Leonardo's Balance Sheet 95 Short Term Note Accts. Receivable Owner's Equity 20 40 20 Accts. Payable 40 Cash Long Term Note 5 Inventory Mortgage 20 Machinery 35 Land & Building 40 30 15 Retained Earnings Accum. Depreciation 20 Stockholder Equity 100