The following are the accounts comprising the Balance Sheet and Income Statement of Cia. Mella, S. L. R. as of December 31, 2012 and 2011. Balance Sheet Accounts Paid-in capital Customer accounts receivable Accounts payable suppliers Buildings -depreciation net-. Cash and cash equivalents 2012 37,413,255 2011 33,546,260 20,518,575 19,850,050 18,325,000 16,750,000 8,075,000 8,500,000 2,125,000 3,250,000 Bonds for contracted services 1,000,000 1,000,000 Prepaid expenses 875,000 1,150,000 Inventories 30,937,500 28,125,000 Long-term investments (Bonds) 5,000,000 10,000,000 Machinery and equipment -net of depreciation- 17,655,000 15,800,200 Office furniture -net of depreciation- 2,925,000 3,250,000 Other current accounts payable 6,250,000 4,125,000 Other current assets Long-term loan 3,500,000 3,125,000 6,675,000 2,150,000 Capital reserves 1,850,000 1,650,000 Retained earnings 22,097,820 35,828,990 Income Statement Accounts 2012 2011 Cost of sales 126,360,180 105,300,150 Sales discounts and returns -9,213,760 -8,775,015 Interest expense on loans 1,525,000 1,500,000 General and administrative expenses: 28,431,045 26,325,040 Income tax -619,045 -4,333,505 Revenues from sale of bonds 1,975,000 Gross sales 184,275,265 175,500,250 Marketing and sales expenses: 18,427,525 17,550,025 Required (20 pts.): Prepare comparative financial statements (Balance Sheet and Income Statement (5 pts.) as of December 31, 2012 and 2011. Prepare comparative pie charts for assets, liabilities and equity items. Also, for the Income Statement line items (5 pts.).