create the Balance sheet using this data

Income Statement of 2005 Long Term Debt S750 Common Stock S130 Retained Earning S810 Accurals S140 Cash SIO Notes Payable S110 Accounts Recievables S375 Inventories S615 Accounts Payable S60 Net Fixed Assets $1,000 Sales 3,000 Interest S88 Corporate Tax rate 40% Dividends $57.50 Deperication S100 2004 Retained Earning S750 Market price per share $23.06 Earnings Per Share (EPS) S2.35 Inital price per share S50/share Operating Cost (COGS) S2,616.20 Income Statement of 2005 Sales $3,000 Operating cost (COGS) S2,616.20 EBITDA S383.80 Depreciation $100 EBIT S284 Interest S88 EBT (Pre-Tax Income) $195.8 Corporate Tax rate (40%) $78.32 Earnings or Net Income $117.48