13.

Prepare (a) a single-step income statement, (b) a statement of owner's equity, and (c) a balance sheet in report form from the following data for Kooper Co., taken from the ledger after adjustment on December 31, 2010 the end of the fiscal year.

Accounts Payable	$ 97,200
Accounts Receivable	64,300
Accumulated Depreciation - Office Equipment	72,750
Accumulated Depreciation - Store Equipment	162,100
Administrative Expenses	56,500
Maeve Kooper, Capital	81,750
Cash	53,000
Cost of Merchandise Sold	121,700
Maeve Kooper, Drawing	52,000
Interest Expense	12,000
Merchandise Inventory	93,250
Note Payable, Due 2012	154,000
Office Equipment	149,750
Prepaid Insurance	6,500
Rent Revenue	17,500
Salaries Payable	28,700
Sales (net)	365,500
Selling Expenses	41,500
Store Equipment	325,000
Supplies	4,000