make balance sheet for tow company $?$

Ben and Jerry

Cash $$66,000$ Sales $*$ $$2,797,000$

Accounts Receivable$($net$)***241,000$ Cost of Goods Sold $1,790,000$

Inventory $87,000$ Gross Margin $1,007,000$

Prepaid Expenses $12,000$ Operating Expenses $770,000$

Plant and Equipment$($net$)792,000$ Depreciation Expense $37,000$

$$1,198,000$ Operating Income $200,000$

Accounts Payable and Accrued Liabilities $$191,000$ Interest Expense $70,000$

Long$-$Term Debt $635,000$ Income before Income Tax $130,000$

Common Shares$**50,000$ Income Tax Expense $52,000$

Retained Earnings $322,000$ Net Income$($Loss$)$ $$78,000$

$$1,198,000$

$**$ Avg. common shares issued and outstanding shares $22,000$

$***$ A$/$R for $2013$ was $$230,000$

Equity for $2013$ was $$310,000$

Total assets for $2013$ was $$1,050,000$

Inventory for $201385,000$

Dividend $201460,000$

Baskin Robbins

Sales $*$ $$2,454,000$

Cash $$27,000$ Cost of Goods Sold $1,594,000$

Accounts Receivable$($net$)***262,000$ Gross Margin $860,000$

Inventory $110,000$ Operating Expenses $632,000$

Prepaid Expenses $7,000$ Depreciation Expense $31,000$

Plant and Equipment$($net$)704,000$ Operating Income $197,000$

$$1,110,000$ Interest Expense $43,000$

Accounts Payable and Accrued Liabilities $$173,000$ Income before Income Tax $154,000$

Long$-$Term Debt $310,000$ Income Tax Expense $62,000$

Common Shares$**200,000$ Net Income$($Loss$)92,000$

Retained Earnings $427,000$

$$1,198,000$

$**$ Avg. common shares issued and outstanding shares $25,000$

$***$ A$/$R for $2013$ was $230,000$

Equity for $2013$ was $620000$

Total Assets for $2013$ was $1,000,000$

Inventory for $2013112,000$

Dividend $201455,000$