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Lurch Company's December 31, 2018, balance sheet follows: During 2019 , the following transactions occurred; 1. To avoid paying monthly rent of $5,000 on existing

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Lurch Company's December 31, 2018, balance sheet follows: During 2019 , the following transactions occurred; 1. To avoid paying monthly rent of $5,000 on existing plant facilities, the company decided to buy a tract of land and construct a building of its own on it. On January 2,2019, Lurch exchanged 6,000 shares of its commen stock to acquire the land; the stock was selling for $25 per share. Construction of the buliding also began on January 2, 2019. At the time, Lurch borrowed funds by issuing a 1-year, $500,000 note at 12% to help finance the project. The principal and interest on the note are due January 3,2020 Construction costs (paid in cash) that occurred evenly throughout the year totaled $700,000. The bulding was completed on December 30,2019 , and the move-in to the new building was to occut during the next week. 2. On January 2,2019 , Lurch exchanged its one existing machine plus $50,000 for a newer machine with a fair value of $430,000. The new machine is to be depreciated using straight-line depreciation based on an economic life of 5 vears and a residual value of $55.000. on an economic life of 5 years and a residual value of $55,000. 3. Lurch uses a FIFO perpetual inventory system. Lurch sold $350,000 of its inventory for $700,000 cash, paid for its beginning accounts payable, and purchased $480,000 of inventory on account during the year. 4. On July 31, 2019, Lurch declared and paid a $2.50 per share cash dividend to its shareholders. 5. Lurch is subject to a 21% income tax rate, and income taxes are accrued at year-end. Required: Prepare Lurch's income statement and statement of retained earnings for the fiscal year ended December 31, 2019, and a balance sheet as of December 31, 2019. Show all supporting journal entries and computations made during 2019

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