Revenue

cost of goods sold

gross margin

operating expenses

other income and expenses

income (loss) before taxes

federal income tax

net income (loss)

Retained earnings- 12/31/2017

retained earnings- 12/31/2018

earnings per share

List accounts below to create an income statement to these accounts above

Sales	22,331,154.75
Sales discounts	348,017.49
Sales returns and allowances	15,684.50
Gains Losses	0.00
Dividend income	4,000.00
Interest income	23,482.56
Wages and salaries expense	1,972,322.74
Sales commissions expense	771,665.60
FICA tax expense	244,568.36
Medicare tax expense	57,197.43
FUTA expense	7,392.00
SUTA expense	22,176.00
Utilities expense	325,954.67
Irrigation & waste disposal expense	230,910.91
Landscaping expense	142,475.69
Advertising expense	295,944.33
Marketing expense	192,865.67
Festivals & competitions expense	238,654.75
Telephone expense	37,584.73
Internet & computer expense	14,475.00
Postage & shipping expense	35,117.66
Legal & accounting fees	88,425.50
Other consulting fees	12,500.00
Office supplies expense	58,689.68
Data processing expense	9,743.89
Depreciation expense	1,200,849.16
Travel and entertainment expense	169,405.86
Other insurance expense	115,058.55
Medical insurance	192,154.80
Workmen's compensation insurance	139,750.00
Other employee benefits expense	175,643.90
Dues & subscriptions expense	32,076.00
Federal income tax expense	1,006,692.81
Property tax expense	19,875.00
Repairs and maintenance	71,974.93
Automobile expense	81,493.45
Lease expense	113,607.56
Bad debt expense	10,983.73
Miscellaneous expense	26,665.63
Interest expense	359,969.78