Trial balance
	Debit	Credit
Cash	15300
Accounts receivable	10800
Inventory 1/1/20	3800
Prepaid insurance	2000
Equipment	37000
Accumulated depreciation		5600
Notes payable		1500
Accounts payable		6100
Unpaid salaries		3600
Share capital		3000
Retained earnings		10600
Dividends	5300
Sale		81000
Purchase of inventory	24600
Market cost	4600
Insurance	3500
Salaries	18000
Total	124900	124900

The inventory costing was 1500. Notes payable was taken at the beginning of 2018 to five years, 5% interest, the interests are paid at the beginning of each year. The equipment uses the straight-line method, 7000 each year. Salary bonuses for December are 1500 has not been recorded. Income tax is 20% of the net income.

A) Make an income statement for the year 2020.

B) Calculate gross profit and gross profit rate.

C) Calculate EBITDA and EBITDA margin

D) Make a retained earnings statement for the period 1/1 31/12 2020

Please respond quickly