Waterloo Manufacturing has the following income statement and balance sheet entries from the year 2021. With the information given below: A) Construct an income statement. (6 Marks) B) Construct a balance sheet. (15 Marks) Accounts payable Accounts receivable Accrued wages Cash Common shares Contributed capital Cost of goods sold Deferred income taxes Depreciation expense General expense GICS Income taxes Interest expense Inventories Land Accumulated depreiation Long-term bonds Mortgage Sales Plant and equipment Prepaid expenses Retained earnings Selling expenses Working capital loan 7,500.00 15,200.00 2,950.00 1,900.00 2,150.00 3,000.00 62,000.00 2,250.00 900.00 3,000.00 800.00 1,900.00 1,500.00 18,000.00 3,000.00 11,050.00 4,450.00 10,000.00 76,500.00 20,000.00 1,100.00 12,000.00 5,000.00 4,650.00