The following is selected financial information of Katy Inc. for the year ended December 31, 2018.

Cash assets	$ 84,000
Operating cash flows	78,000
Sales	163,600
Stockholders equity	169,400
Cost of goods sold	104,000
Financing cash flows	(10,800)
Total liabilities		64,000
Noncash assets		149,400
Investing cash flows		(4,800)
Other expenses		40,000
Net income		19,600
Cash at beginning of the year		21,600

Prepare an income statement, balance sheet and statement of cash flows for Katy Inc. at December 31, 2018.