The following is a list of accounts and balances as of Dec. 31, 2019. You will need to prepare an income statement, a retained earnings statement, and a detailed, comprehensive balance sheet for December 31, 2019. Cash Accounts Payable Long-term Notes Payable Intangible Assets FUTA Taxes Payable Treasury Stock FICA Taxes Payable Unearned Revenue Interest Payable Retained Earnings SUTA Taxes Payable Accounts Receivable Inventory Dividends Payable Federal Inc. Tax Withholding Payable LIFO Reserve Allowance for Doubtful Accounts Machinery Bonds Payable Common Stock, $5 par value Equipment Additional Paid-in Capital Accumulated Depreciation - Equipment Accumulated Depreciation - Machinery Discount on Bonds Payable Notes Receivable Service Revenue Discount on Notes Receivable Interest Receivable Interest Revenue Depreciation Expense Gain on Disposal Sales Revenue COGS Truck Accumulated Depreciation - Truck $4,161,191 $193,000 $540,000 $1,227,845 $320 $ 162,000 $15,060 $16,000 $94,000 $499,540 $480 $1,651,735 $901,000 $256,800 $42,000 $156,160 $49,552 $125,244 $550,000 $3,300,000 $523,470 $2,790,000 $86,115 $27,832 $41,698 $450,000 $426,806 $16,050 $27,000 $34,144 $90,314 $10,225 $1,657,500 $749,040 $86,000 $20,067 Bad Debt Expense Interest Expense Cash Dividends Loss on Redemption Salaries and Wages Expense Salaries and Wages Payable Payroll Tax Expense Premium on Notes Payable $52,517 $100,459 $364,800 $43,117 $220,000 $170,470 $8,330 $33,639