Trial Balances
For the Years Ended December 31,
	2019	2020	2021
Cash - Operating	433.79	4191.76	23762.82
Cash - Reserves	350.94	827.04	3000.54
Cash - Loan Account	1688.88	1325.62	0
Accounts Receivable	1984.14	0	6364
Accounts Payable	-11163.82	-10153.3
Prepaid Condo Fees	-5486.19	-4423.42	-383
Note Payable	-35126.1	-16384.1	0
Net Assets - Unrestricted	10055.02	14232.08	10384.98
Net Assets - Reserves	33086.28	14231.47	-3000.54
HOA Charges Income	-146444.75	-157021	-151820
HOA Fees Returned	1128.24	469	1876
Interest Income	-1.32	-0.46	-0.76
Bounced Checks Out/In	0	0	0
Advertising	108.18	0	0
Bank Fees	327	344	57
Chimney	0	200	0
Exterminating	2430	4790	2291
Insurance	16110.92	16478	15856.47
Landscaping	36935.46	42749.99	26594.7
Legal	1275	0	346.25
Loan Interest	2267.37	1351.28	444.65
Maintenance	9520.54	8507	0
Management fee	10000	10000	4166.667
Misc Exp	0	6861.29	9959.47
Misc Exp 2	0	0	217.94
Net Fraud	14186.92	3705.8	4818.11
Office Expense	1188	1174.37	234.96
Paving	0	32550	0
Professional Services	11173.98	0	0
Snow Removal	34430.4	13033.8	34254.4
Trash	6769.72	8188.43	7682.69
Utilities	2771.4	2771.4	2891.71
	(0.00)	0.00	(0.00)

I have to calculate income statement, balance sheet and cash flow for 2021