0	The information presented below are the 2013 and 2014 adjusted trial balances for HCJ corporation. Prepare an income statement, balance sheet, and statement of retained earnings for each year in good form. Assume a beginning Retained Earnings balance of $0 for 2013.
Financial Statements
	2013		2014
Cost of goods sold	$ 169,969		$ 214,607
Cash	24,524		26,056
Depreciation expense	47,980		54,230
Interest expense	10,442		11,954
Selling & Administrative expenses	33,425		43,626
Accounts payable	43,344		48,090
Net fixed assets	211,680		264,021
Sales	333,426		406,427
Accounts receivable	17,378		22,542
Notes payable	19,757		21,571
Long-term debt	106,848		119,976
Inventory	36,570		50,185
Common Stock	91,559		111,719
Tax rate	20%
Dividend payout %	50%