The following is a portion of the normal accounts and balances as contained in the Maxilla ledger for the fiscal year ended June 30, 2018 Cash Rp. 36,500,000 Sales returns and discounts of Rp. 19,000,000 Notes Receivable Rp. 50,000,000 Sales discount of Rp. 11,000,000 Accounts receivable Rp. 62,000,000 The cost of goods sold is Rp. 870,000,000 Merchandise inventory Rp. 100,000,000 Sales salary expense of Rp. 110,000,000 Office supplies Rp. 1,600,000 Advertising expenses of Rp. 28,300,000 Prepaid insurance Rp. 6,800,000 B. depreciation of shop equipment Rp. 4,600,000 Office equipment Rp. 54,000,000 Incense selling expenses Rp. 1,100,000 I. depreciation of office equipment Rp. 10,800,000 Office salary expense of Rp. 51,000,000 Shop equipment Rp. 107,500,000 Rental expense of Rp. 22,150,000 I. depreciation of shop equipment Rp. 48,600,000 Insurance expense Rp. 12,750,000 Accounts payable Rp. 27,000,000 B. Depreciation of office equipment Rp. 9,000,000 Salary payable Rp. 2,000,000 Office supplies expense of Rp. 900,000 Notes payable Rp. 32,000,000 Administrative expenses of Rp. 1,200,000 T.Zeller Capital Rp. 200,000,000 Sales of Rp. 1,301,000,000 Withdrawal / Prive Rp. 60,000,000 Requested: 1. Make an income statement! 2. Create an owner's equity report! 3. Make a balance report! 4. Keep a closing journal!