Properly close and make a income and balance sheet

Cash	303,643
Petty Cash	150
Accounts Receivable	278,720
Allowance for Doubtful Accounts		4,580
Notes Receivable	45,000
Interest Receivable
Inventory	532,675
Supplies Inventory	2,320
Prepaid Insurance	11,020
Prepaid Rent	25,410
Debt Investments	79,800
Equity Investments	50,200
Land	99,650
Buildings	306,000
Accum. Depr. - Buildings		73,040
Equipment	104,200
Accum. Depr. - Equipment		48,190
Notes Payable		15,000
Accounts Payable		127,420
Salaries and Wages Payable		-
Interest Payable		-
Dividends Payable		8,740
Long-term Notes Payable		43,000
Common Stock		391,400
Retained Earnings		613,590
Dividends	8,740
Income Summary
Sales Revenue		5,379,806
Sales Returns and Allowances	10,447
Sales Discounts	73,044
Cost of Goods Sold	3,724,500
Advertising Expense	6,578
Bad Debt Expense	0
Supplies Expense	2,900
Repairs & Maintenance Expense	18,542
Miscellaneous Expense	0
Depreciation Expense	350
Insurance Expense
Salaries and Wages Expense	933,122
Rent Expense	-
Payroll Tax Expense	82,916
Utilities Expense	16,669
Interest Revenue		-
Investment Income		-
Gain on Disposal of Plant Assets		400
Interest Expense	24,570
Loss on Disposal of Plant Assets	-
Income Tax Expense	72,000