Need help creating Income Statement and a Balance Sheet. Debits are represented as positive numbers and credits are represented as negative numbers.

Sum of DR/CR Column Labels Accounts ASSET LIABILITY OWNERS' EQUITY 100---Cash 136275240 115---Accounts Receivable 4250800 116--Allowance for Doubtful Accounts -34500 120---Inventory 288000 130---Prepaid Insurance 60000 135---Prepaid Rent 55000 140---Investments 275000 160---Property, Plant, & Equipment 8000000 165---Accumulated Depreciation -456000 170---Patent 195000 200---Accounts Payable -180000 205--Salary Payable -65000 210---Unearned Revenue -50500 230---Notes Payable (short-term) -90000 240---Bonds Payable -2E+06 250---Common Stock -7440000 255---Additional Paid-in-Capital - Common Stock -9000000 260---Preferred Stock -30000 265---Additional Paid-in-Capital - Preferred Stock -450000 270---Retained Earnings -18915240 275---Treasury Stock 500000 300--Sales -144798300 307---Sales Discounts 6000 308---Sales Returns & Allowances 12000 320---Interest Revenue -35000 325--Dividend Revenue -3600 330---Gain on Sale of Equipment -45000 400---Cost of Goods Sold 32016100 410---Salary Expense 314950 415--Salary Administrative Expenses 491350 420---Utilities Expense 50000 425---Rent Expense 100000 430---Depreciation Expense 160000 440---Amortization Expense - Patent 70000 460---Bad Debt Expense 1200 470---Loss on Sale of Land 65000 480---Interest Expense 7500