prepare the 2019 statements below as follows: 1 - Income Statement (10 points), 2 - Statement of Retained Earnings (10 points), 3 Comparative Balance Sheet (10 points) and 4 Statement of Cash Flows using the Indirect Method (10 points).

December 31, Account Title 2019 2018 Debit Credit Debit Credit 35,500 31,300 58,800 62,000 64,400 2,100 48,300 2000.00 17,900 14,000 88,200 64,000 Accounts Payable Accounts Receivable Accumulated Depreciation, Equipment Allowance for Doubtful Accounts Cash and Cash Equivalents Common Stock, no-par Cost of Goods Sold Depreciation Expense Dividends Equipment Income Tax Expense Insurance Expense Inventories Land Notes Payable Other Operating Expense Prepaid Insurance Retained Earnings Salary Expense Salary Payable Sales Revenue 185,100 16,100 62,200 126,500 29,300 24,600 37,700 69,100 175,845 15,295 62,200 97,600 27,835 23,370 52,200 22,100 52,000 38,000 50,100 1,700 47,595 3,900 23,000 35,095 76,900 76,055 30,000 438,000 22,800 756,000 21,100 416,100 24,100 679,995 Unearned Revenue Totals 756,000 679,995