The information presented below are the 2014 and 2013 adjusted trial balance for HCJ corporation.

Prepare an income statement, balance sheet, and statement of retained earnings in good form.

	2013		2014
Cost of goods sold	$ 169,969		$ 214,607
Cash	24,524		26,056
Depreciation	47,980		54,230
Interest expense	10,442		11,954
Selling & Administrative	33,425		43,626
Accounts payable	43,344		48,090
Fixed assets	211,680		264,021
Sales	333,426		406,427
Accounts receivable	17,378		22,542
Notes payable	19,757		21,571
Long-term debt	106,848		119,976
Inventory	36,570		50,185
New equity	-		20,160
Tax rate	20%
Dividend percentage	50%