Use the Journal to create a balance sheet and income statement for the specific dates and categories. Categories: Cash, Accounts Receivable, Inventory, Estimated Returns Inventory, Prepaid Insurance, store equipment, Accumulated Depreciation-store equipment, Accounts payable, salaries payable, customer refunds payable, common stock, retained earnings, dividends, and income summary. ALL must be stated separately based on category. See the example below for what's expected to be filled in and mimic it for all other categories stated above. Each category on both the income and balance sheet needs to be separate for each category as shown below. To make it simple, a balance sheet and income statement needs to be made. Each category should like the one below but is meant for Cash, Accounts receivable, accounts payable, etc until all categories are finished.

Sales Salaries Expense

Post

Balance

Date

Item

Ref.

Dr.

Cr.

Dr.

Cr.

6/1

General Journal

Date	Description	Post Ref.	Debit	Credit
June 3	Inventory	116	50,400
	Accounts Payable	210		50,400
June 6	Accounts Receivable	111	17,400
	Sales	410		17,400
	Costs Of Goods Sold	510	12,000
	Inventory	116		12,000
June 8	Notes Receivable	114	500
	Bad Debt Expense	522		500
June 10	Cash	104	40,000
	Salaries Payable	211		40,000
	Cash	104	26,000
	Office Salaries Expense	530		26,000
June 12	Cash	104	48,400
	Account Payable	210		48,400
June 15	Accounts Receivable	111	31,900
	Sales	410		31,900
	Cash	104	22,000
	Inventory	116		22,000

June 18	Cash	104	15,400
	Accounts Receivable	111		15,400
June 25	Cash	104	40,000
	Sales Salaries Expense	520		40,000
	Cash	104	26,000
	Office Salaries Expense	530		26,000
June 30	Accounts Receivable	111	53,650
	Sales	410		53,650
	Costs Of Goods Sold	510	37,000
	Inventory	116		37,000
June 30	Cash	104	1,710
	Credit Card expense	525		1,710