$($Related to Checkpoint $3\mathrm{.}2)($Review of financial statements$)$ A scrambled list of accounts from the income statement and balance sheet of Belmond, Inc. is found here:

a$.$ How much is the firm's net working capital?

b$.$ Complete an income statement and a balance sheet for Belmond.

c$.$ If you were asked to respond to parts $($a$)$ and $($b$)$ as part of a training exercise, what could you tell your boss about the company's financial condition based on your answers?

a$.$ How much is the firm's net working capital?

The firm's net working capital is $$27230.($Round to the nearest dollar.$)$

b$.$ Complete an income statement and a balance sheet for Belmond.

Complete the income statement below: $($Select from the drop$-$down menus and round to the nearest dollar.$)$

Belmond, Inc.

Income Statement

$\backslash$table$[[$Revenues$,$$$,12,820],[$Cost of Goods Sold,,$5,740],[$Gross Profit,$$,7,080],[$Operating Expenses,$$,1,330]]$

$($Click on the icon $$ in order to copy its contents into a spreadsheet.$)$

$\backslash$table$[[$Inventory$,6,450],[$Common stock,$44,980],[$Cash$,16,520],[$Operating expenses,$1,330],[$Short$-$term notes payable,$570],[$Interest expense,$870],[$Depreciation expense,$500],[$Sales$,12,820],[$Accounts receivable,$9,600],[$Accounts payable,$4,770],[$Long$-$term debt,$55,380],[$Cost of goods sold,$5,740],[$Buildings and equipment,$122,170],[$Accumulated depreciation,$33,960],[$Taxes$,1,410],[$General and administrative expense,$840],[$Retained earnings,?