Three friends decide to create their business on 01/01/2020. The first brings 50,000 in cash. The second provides a building for 70,000 and land for 40,000. The third provides transport equipment for 30,000 and a stake in another company for 40,000. During the year, their company carries out the following operations: - Loan from the bank for 80,000 - Purchase of equipment for 70,000 on credit (purchased on January 15, delivered and put into service on 1er February) Purchase of computer equipment for 20,000 on credit (purchased on June 10, delivered on June 16 and put into service on June 20) Purchase of goods for 160,000 (60% cash and 40% on credit) Payment for an advertising campaign 9,000 Subscription and payment of insurance 5,000 Payment of salaries for 40,000 Payment of the loan annuity for 17,000 including 5,000 of interest Sale of goods on credit for 180,000 Withdrawal of 3,000 to fund the cash register Collection of insurance compensation following a theft for 1,000 Payment of a donation to a solidarity association for 2,000 Purchase of stamps for 500 in cash Sale of goods for cash for 100,000 Collection of interest linked to the remuneration of the current account 1,000 Collection of customer invoices for 150,000 Payment of supplier invoices for 50,000 and the equipment invoice For the accounting close of 12/31/2020, the information concerning year-end transactions is as follows: All investments are amortized on a straight-line basis. The building and equipment are depreciated over 10 years, transport equipment over 5 years and computer equipment over 3 years. The company sets aside 10,000 to anticipate penalties linked to a dispute with a supplier. On the other hand, following a loss, the value of the land must be reduced by 15,000. The leaders ask you to establish the balance sheet and the income statement of their company and to communicate to them the amount of the result of the year