XYZ Company had the following account balances at the end of last year. Use these account balance to create a the company's year$-$end income statement, statement of owner's equity, and balance sheet. $($Note: Viviana's capital account had a balance of $$26,000$ at the beginning of last year.$)$

$\backslash$table$[[$Viviana G$.,$ Capital,$$59,000,$Accounts receivable,$$18,000$