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Paula has formed her own pool service and supply company. She has decided to incorporate the business to limit her legal liability. She invests $39,000 of her own savings and receive 3,000 shares of common stock. Her first month of operations results in the following amounts at the end of the month, March 31: Cash in bank, $13,800; amounts due from customers for services rendered, $4,200; pool supplies inventory, $16,800; net PPE, $29,900 (and $5,000 in accumulated depreciation using straight-line depreciation); amounts owed to a pool supply wholesaler, $5,400; interest only loan payable to the bank, $6,900 at 10% interest per month. She has $13,400 in retained earnings. In the next month (Month 2) Paula has sales (all credit) of $71,400, wages for direct labor (DL) paid of $25,900, cost of supplies used $10,100, other administrative expenses paid $6,400, and income tax expense of $5,900 (paid). She pays herself a $10,000 dividend as the sole stockholder of the company. She collected all of the outstanding AR (i.e. last month's AR) and 66,000 of current month sales. Please make opening (end of month 1) and closing balance (end of month 2), and an income statement for month 2