this should be more clear . sorry about that!

25 pth. Cotton Compary has the following balance sheets and tetained earrings statements prepared using fifO: \begin{tabular}{|ccc|} \hline & 2022 & 2021 \\ \hline Sales & $170,000 & 5165,000 \\ \hline Cost of coods Sold & 140,000 & 130,090 \\ \hline Gross Profin & $30,000 & $35,000 \\ \hline Expenses & 15,000 & 23,000 \\ \hline Income & 515,000 & $12,000 \end{tabular} 26. Imventory ar larialy 1,2021 was xwo. a. Prepse the income and retained earnings statements in the format above assuming 2002 wil be shown with camparative statements for 2021