Sam's Season: The first week of the summer, Juliette got worried that she had too much money tied up into her younger brother's stand. So she borrowed $50 from their dad and said she'd pay him back at the end of the summer, plus an additional $5 of interest. Sam said that he had worked a total of 15 days and already taken the $30 that he said he had earned. He claimed to have sold 45 "or so" cups of lemonade, and there was a total of $117 cash on hand at season's end, crumpled up in a can Sam handed to her. Sam swore that he had sold $153 worth of lemonade, and he also remembered selling lemonade to a group of five kids who said they'd drop by at some point to pay up. He had no idea who they were but thought two of them looked familiar. There were no cups left, no lemonade mix was in sight, and the pitcher was broken. Juliette took $8 from Sam's stand during the season to buy some pizza for herself and her friends. There was a note from a neighbor indicating that Sam took some lemonade mix when he supposedly ran out and still owed $4. The table looked pretty rough and Juliette figured that it only had two years of life left on it. Juliette talked to Sam about pink slips, reductions in staff, and layoffs, and she blamed it all on some sort of banking crisis permeating the Eurozone. CREATE SAM'S INCOME STATEMENT AND ENDING BALANCE SHEET SAM, Income Statement