The company "El Primero, S.A." presents the following balances as of March 31, 200X with which it is requested to  Prepare the income statement and the balance sheet. The company began operations on January 1 of the same year. ACCOUNT                  BALANCE Bank                       $300 Building                  1,300 guarantee deposits          15 Administration expenses     95 clients like that Organization expenses 70 cost of sales              320 Other products              15 providers                  140 financial expenses          20 land                        250 Selling expenses            110 Office furniture and equipment 470 Other expenses               10 Sales                        900 Share capital              2,000 financial products           5 Warehouse                    120 Sundry creditors             90