prepare the financial statements of the Company:

A) Statement of Comprehensive Income

B) Statement of Financial Position

C) Statement of Changes in Owner's Equity

Accounts Payable	63,200.00
Accounts Receivable	74,100.00
Accrued Expenses	20,300.00
Accrued Income	5,000.00
Accumulated Depreciation - Equipment	20,000.00
Accumulated Depreciation - Furniture	10,000.00
Bonds Payable	1,500,000.00
Capital	517,685.00
Cash in Bank	280,000.00
Cash on Hand	35,000.00
Depreciation Expense - Furniture	500.00
Depreciation Expense - Equipment	1,985.00
Equipment	750,000.00
Furniture	96,000.00
Interest Payable	8,400.00
Interest Receivable	17,000.00
Land	1,500,000.00
Mortgage Payable	600,000.00
Notes Payable (due after 15 months)	45,000.00
Notes Payable (due after 6 months)	90,000.00
Notes Receivable	75,000.00
Office Supplies Expense	5,000.00
Abel, Drawing	3,000.00
Prepaid Insurance	15,000.00
Prepaid Rent	56,000.00
Prepaid Supplies	7,000.00
Rent Expense	10,000.00
Representation Expense	1,500.00
Salaries Expense	6,000.00
Service Revenue	34,000.00
Unearned Revenue	36,000.00
Utilities Expense	6,500.00