Part One: In 2012, Robin Prough opened Robin's Roses, a small shop selling floral arrangements. On December 31, 2013, her accounting records show the following Sales revenue. Utilities for sho Inventory on December 31, 2013 Inventory on January 1, 2013 Rent for shop.. Sales Purchases of merchandise. $59,000 1,200 9,900 $12,000 ...3,600 4,600 .. Requirement Prepare an income statement for Robin's Roses, a merchandiser, for the year ended December 31, 2013. Part Two: Robin's Roses succeeded so well that Robin decided to manufacture her own brand of floral supplies: Floral Manufacturing. At the end of December 2014, her how the following