Matt started a new business on January 1, 2022. The business operates under the name Matt Inc. It is a not for profit company and does not pay income taxes. The following is the ending trial balance as of December 31, 2022. Accounts Receivable $ 75,000 Accounts Payable $ 35,000 Accumulated Amortization - Software $ 23,000 Allowance for Doubtful Account $ 10,000 Amortization $ 23,000 Bank Loan, long term $ 225,500 Bank Loan, short term $ 7,500 Cash $ 50,000 Common shares $ 1,000 Cost of Goods Sold $ 49,000 Inventory $ 76,000 Prepaid expenses $ 8,000 Rent expense $ 6,000 Retained earnings, Jan 1 $ - Sales $ 125,000 Sales returns $ 4,000 Software $ 106,000 Supplies expense $ 5,000 Wages expense $ 25,000 

Required: 

Using the above information  answer a statement of comprehensive income for the year ending December 31, 2022. 

Note the proper multi-step income statement formatting is required 

 Prepare a good form statement of financial position as of December 31, 2022.