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C QS 13-2 Corporate financial statement Ludwig Ltd, showed the following amounts for its year just ended October 31, 2014 Cost of goods sold $420,000 Operating expenses............. $162,000 Gain on sale of plant and Sales ... 982,000 equipment 4,000 Interest expense. 6,200 Prepare a multi step income statement assuming a tax rate of 25% I QS 13-3 Components of the equity section of a corporate balance sheet L02 From the following list of selected accounts for X-cell Inc, identify the equity accounts. Use "CC" for contributed capital "RE" for retained earnings, and "x" if not an equity account Cash Preferred shares Common shares Retained earnings Common dividend payable Preferred dividend payable Deficit Preferred shares. $5 non-cumulative Page 729