(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.

Inventory 6,480 Common stock 45,090 Cash 16,510 Operating expenses 1,330 Short-term notes payable 560 Interest expense 900 Depreciation expense 500 Sales 12,850 Accounts receivable 9,640 Accounts payable 4,780 Long-term debt 54,750 Cost of goods sold 5,770 Buildings and equipment 122,500 Accumulated depreciation 34,480 Taxes 1,490 General and administrative expense 900 Retained earnings ?