Prepare the income statement for the ABC company for the year 2021: 2020 Sales $ 18,954 Depreciation Cost of goods sold Other expenses Interest Cash Accounts receivable Short-term notes payable Long-term debt Net fixed assets Accounts payable Inventory Dividends Tax rate Owners' equity 2,897 7,580 1,524 998 9,487 12,987 1,652 30,654 79,002 6,874 21.654 1.365 35% 76,122 2021 $22,652 3,050 6,972 1,826 1,620 10,265 13.482 1,897 35,991 82,654 7.612 23.855 2,315 35% $77,865