please make a General Journal and income statement based on the picture

ASSETS LIABILITIES Trans Date Accounts Receivable Cash Land Building Tools & Equipment Accounts Payable EQUITY Capital Revenue and Accounts Affected Expense Notes Payable $ 80,000 Initial Capital Investments 2007 lan. 20 S 21 22 23 80,000 (52,000 (6,000) 52,000 36,000 30,000 13,800 13,800 (1.800) 24 1,800 (600) 26 (6,800) 600 (6,800) 2,200 (1,400) 31 2,200 sales of Repair Services (1,200) salaries Expense