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The following list of accounts was prepared for Tile, Etc., Incorporated on December 31, Year 2, after all account adjustments had been made: Tile, Etc.

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The following list of accounts was prepared for Tile, Etc., Incorporated on December 31, Year 2, after all account adjustments had been made: Tile, Etc. had the following transactions in Year 3: 1. Purchased merchandise on account for $605,000. 2. Sold merchandise that cost $445,000 for $940,000 on account. 3. Sold for $270,000 cash merchandise that had cost $170,000. 4. Sold merchandise for $215,000 to credit card customers. The merchandise had cost $106,000. The credit card company charges a 3 percent fee. 5. Collected $670,000 cash from accounts recelvable. 6. Paid $635,000 cash on accounts payable. 7. Paid $150,000 cash for selling and administrative expenses. 8. Collected cash for the full amount due from the credit card company (see item 4). 9. Loaned $85,000 to J. Parks. The note had an 6 percent interest rate and a one-year term to maturity. 10. Wrote off $8,000 of accounts as uncollectible. 11. Made the following adjusting entries: (a) Recorded uncollectible accounts expense estimated at 1 percent of sales on account. (b) Recorded seven months of accrued interest on the note at December 31, Year 3 (see item 9). Required: a. Organize the transaction data in accounts under an accounting equation. b. Prepare an income statement, a statement of changes in stockholders' equity, a balance sheet, and a statement of cash flows for Year 3 . Dronaro an incomo ctatomant far Vase ? Prepare a statement of changes in stockholders' equity for Year 3. Prepare a balance sheet for Year 3 . Note: Be sure to list the assets in the order of their liquidity. \begin{tabular}{|l|l|l|} \hline \multicolumn{2}{|c|}{ TILE, ETC., INCORPORATED } \\ \hline \multicolumn{1}{|c|}{ As of December 31, Year 3 } & \\ \hline Assets & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline & & \\ \hline Total assets & & \\ \hline Liabilities & & \\ \hline & & \\ \hline & & \\ \hline Total liabilities & & \\ \hline Stockholders' equity & & \\ \hline & & \\ \hline Total liabilities and stockholders' equity & & \\ \hline \end{tabular} Prepare a statement of cash flows for Year 3

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