Sales Depreciation Cost of goods sold Other expenses Interest Cash Accounts receivable Short-term notes payable Long-term debt Net fixed assets Accounts payable Inventory Tax rate Owners' equity 2021 $ 22,652 3,050 6.972 1,826 1,620 5,689 11,167 1,897 35,991 82,654 7,612 23,855 35% $ 77,865 Prepare an income statement and a balance sheet for the ABC company for the year 2021.