This third project requires you to invent a merchandising business. You are required to create the financial statements for its first year of operations: 1. Create your company's multi-step income statement for the year ended 12/31/20. 2. Create the retained earnings statement for the year ended 12/31/20. 3. Create the classified balance sheet dated 12/31/20. 4. Give me a simple sentence about what your business sells. It can be stated before or after the financial statements.