How to make a income statement with this worksheet?

The Worksheet Accounts Acc. Trial Balance Adjustments Income Statement Balance Sheet No. DR CR DR CR DR CR DR CR Bank 100 19.065 19.065 Accounts Receivable 105 10.800 114 10 686 Allowance for Doubtful Account 110 285 114 171 Merchandise Inventory 115 53,350 53.350 47.100 47100 Supplies 120 8,600 8.600 Building 125 148.700 148.700 Acc. Amort. - Building 130 13,400 13,400 Accounts Payable 200 2,800 2,800 HST Payable 205 7.950 7,950 HST Recoverable 210 1,040 1.040 Mortgage Payable 220 95,000 95,000 J. Boulton, Capital 300 113.670 113.670 J. Boulton, Drawings 305 13.500 13,500 Sales 400 55,500 55,500 Sales Discounts 405 1.450 1,450 Sales Returns and Allowances 410 400 Purchases 500 18,200 18,200 Purchase Discounts 505 100 100 Purchase Returns & Allowances 510 150 150 Freight-in 515 3,200 3.200 Automobile Expense 600 2,950 2,950 Freight-out 620 2,650 2.650 Loss on Disposal of Fixed Assel 630 3,100 3,100 Utilities Expense 640 1,850 1,850 288,855 288.855 114 114 87.150 102,850 248.691 232.991 15.700 15.700 102,850 102,850 248 691 248.691